Do I Have To Report IHSS Income To IRS? The Definitive Guide

Do you need clarity on whether you have to report IHSS (In-Home Supportive Services) income to the IRS? Navigating tax obligations can be tricky, but income-partners.net simplifies this for you, offering insights and strategies to maximize your financial opportunities, and here we’ll walk you through everything you need to know. Understanding the reporting requirements for IHSS income is crucial for accurate tax filing and potential benefits.

1. Understanding IHSS and IRS Regulations

What exactly does the IHSS program entail, and how do IRS regulations affect providers?

The In-Home Supportive Services (IHSS) program is a California initiative designed to provide in-home care to eligible individuals, such as the elderly and disabled, allowing them to live safely and comfortably in their own homes. IHSS providers offer various services, including personal care, domestic tasks, and protective supervision. The intersection of IHSS income and IRS regulations can be complex, particularly for live-in providers.

According to the California Department of Social Services (CDSS), IHSS providers who live with the recipients of their care have specific options regarding how they report their income on their tax returns. This flexibility stems from IRS Notice 2014-7, which provides that wages received by WPCS (Waiver Personal Care Services) providers who live with the recipient are not considered part of gross income for federal income tax purposes.

1.1 The Impact of IRS Notice 2014-7

How does IRS Notice 2014-7 specifically affect IHSS providers?

IRS Notice 2014-7 is a pivotal piece of guidance that allows live-in IHSS providers to exclude their wages from gross income for federal income tax purposes. This exclusion is based on the premise that the wages are considered a form of support rather than taxable income, given the provider’s living arrangement with the recipient.

1.2 State vs. Federal Income Tax

Are the rules the same for state and federal income tax when it comes to IHSS income?

The IRS ruling extends to both Federal Income Tax (FIT) and State Income Tax (SIT) in California. This means that if you qualify as a live-in IHSS provider, you can exclude your wages from both your federal and state income tax returns. This alignment simplifies the tax filing process and ensures consistency in how IHSS income is treated across different levels of taxation.

2. Determining If You Qualify for Income Exclusion

What are the key factors in determining if you qualify for the IHSS income exclusion?

To determine if you qualify for the IHSS income exclusion, there are several key factors to consider:

Living Arrangement: The most critical factor is whether you live in the same home as the recipient for whom you provide care. This living arrangement must be ongoing, not temporary.
IHSS Provider Status: You must be a recognized IHSS or WPCS provider, officially enrolled in the program and providing services to an eligible recipient.
Self-Certification: Since January 2017, providers have the option to self-certify their living arrangements to exclude IHSS/WPCS wages from FIT and SIT. This is done by sending the Live-In Self-Certification Form (SOC 2298).
Consistency: Your exclusion from FIT and SIT will continue each year you continue to work for, and live with, your recipient and you will not need to re-certify every year.
Changes in Living Arrangement: If your living arrangements change and your recipient no longer lives with you but you continue to provide care to the recipient, you should file a Live-In Self-Certification Cancellation Form (SOC 2299) with the Processing Center.

2.1 The Live-In Self-Certification Form (SOC 2298)

What is the purpose of the Live-In Self-Certification Form (SOC 2298), and how do you complete it?

The Live-In Self-Certification Form (SOC 2298) is a crucial document that allows IHSS providers to formally declare their living arrangement with the care recipient. By completing and submitting this form, you are self-certifying that you live in the same home as the person you are caring for, which is a primary requirement for excluding your IHSS wages from federal and state income taxes.

According to the California Department of Social Services (CDSS), all requested information on the form must be provided, and the form must include your signature and the date you signed it. This ensures that the certification is valid and can be processed correctly.

The SOC 2298 form typically requires the following information:

Provider’s Name
Provider’s Address
Provider’s Social Security Number (SSN)
Recipient’s Name
Recipient’s Case Number
Statement affirming that the provider lives in the same home as the recipient.
Signature and Date

Once completed, the form should be submitted to the designated processing center. It’s important to keep a copy of the completed form for your records.

2.2 What Happens If You Stop Living With the Recipient?

What steps should you take if your living arrangement changes?

If your living arrangements change, and you no longer live with the recipient, you must take specific steps to notify the relevant authorities and update your tax status. The primary action you need to take is to file a Live-In Self-Certification Cancellation Form (SOC 2299) with the Processing Center.

The SOC 2299 form serves to inform the CDSS that your living situation has changed, and you no longer qualify for the income exclusion. This is crucial to ensure that your wages are correctly reported for tax purposes going forward.

In addition to filing the SOC 2299 form, you should also file SOC Form 840 (change of address) with the IHSS County Office. This ensures that all your contact information is up-to-date, and you receive any important notices or updates from the IHSS program.

Failing to report changes in your living arrangement can lead to inaccuracies in your tax filings and potential issues with the IRS.

3. Navigating W-2 Forms and Tax Reporting

How do you navigate your W-2 form when dealing with IHSS income, especially if you’ve filed a SOC 2298 form?

If you are a live-in IHSS provider and have submitted a SOC 2298 form, your W-2 form will reflect the exclusion of your IHSS wages from taxable income. Here’s how to navigate your W-2 form in this scenario:

Box 1 (Wages, tips, other compensation): This box will typically show a lower amount than your total IHSS earnings because it excludes the wages you’ve self-certified as exempt.
Box 16 (State wages, tips, etc.): Similar to Box 1, this box will also reflect the exclusion of your IHSS wages from state taxable income.
Box 12 (Codes): This box is where you’ll find the specific code related to your exempt IHSS wages. Look for Code “II,” which indicates “Exempt wages under IRS Notice 2014-7.” The amount corresponding to this code represents the IHSS wages that were excluded from your taxable income.

In 2024, due to an IRS rule change, exempt wages will be included in box 12-II of your W-2. This box displays your IHSS Live-In Provider exempt wages excluded from box 1 and/or box 16 on your W-2 under IRS Notice 2014-7.

It is important to verify that your W-2 accurately reflects your exempt IHSS wages, particularly if you have submitted the SOC 2298 form. If you notice any discrepancies, contact your IHSS provider agency or payroll department to correct the information.

3.1 Understanding Box 12-II on Your W-2

What does Box 12-II on your W-2 signify, and why is it important?

Box 12-II on your W-2 is specifically designated to display your IHSS Live-In Provider exempt wages that were excluded from Box 1 (federal wages) and/or Box 16 (state wages). This box is used to comply with IRS Notice 2014-7, which allows live-in IHSS providers to exclude their wages from gross income for federal income tax purposes.

The presence of an amount in Box 12-II indicates that you have properly self-certified your live-in status by submitting the SOC 2298 form and that your employer has correctly processed this information. The amount shown in Box 12-II represents the portion of your IHSS wages that are not subject to federal and state income taxes.

This information is important for several reasons:

Accurate Tax Filing: Knowing the amount of exempt wages helps you accurately file your tax return, ensuring that you are not overpaying your income taxes.
Eligibility for Credits: While the exempt wages are not subject to income tax, they may still be considered for other tax credits, such as the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC).
Record Keeping: Box 12-II serves as a record of the amount of IHSS wages that you have excluded from your income, which can be useful for future reference or in case of an audit.

3.2 FICA and Medicare Taxes

Why do you still see income in Box 3 (FICA) and Box 5 (Medicare) on your W-2, even if you filed a SOC 2298 form?

Even if you have filed a SOC 2298 form and are excluding your IHSS wages from federal and state income taxes, you will still see income reported in Box 3 (Social Security wages) and Box 5 (Medicare wages) on your W-2. This is because the SOC 2298 form only applies to federal and state income taxes, not to FICA (Social Security) and Medicare taxes.

FICA and Medicare taxes are mandatory payroll taxes that fund Social Security and Medicare benefits. These taxes are generally applicable to all wages, regardless of whether they are subject to income tax. As such, your IHSS wages are still subject to FICA and Medicare taxes, even if you are excluding them from income tax due to your live-in status.

4. The Earned Income Tax Credit (EITC) and Additional Child Tax Credit (ACTC)

Can IHSS providers still qualify for the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC) even if they exclude their IHSS income?

Yes, IHSS and WPCS providers who receive IHSS/WPCS payments can choose to include those payments in earned income for purposes of the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC). This option is available for open tax years, allowing providers to potentially increase their eligibility for these valuable tax credits.

According to the IRS, you may choose to include all, but not part, of these payments in earned income for determining the EITC or the ACTC. This means you cannot selectively include only a portion of your IHSS payments; it’s an all-or-nothing election.

4.1 How to Include IHSS Payments for EITC and ACTC

What steps do you need to take to include your IHSS payments when calculating the EITC and ACTC?

To include your IHSS payments in earned income for the purposes of calculating the EITC and ACTC, you will need to take the following steps when preparing your tax return:

Determine Eligibility: First, assess whether you meet the general eligibility requirements for the EITC and ACTC. These requirements include income limits, filing status, and, in the case of the ACTC, having qualifying children.
Calculate Earned Income: When calculating your earned income for the EITC and ACTC, include the full amount of your IHSS payments that you excluded from your gross income due to your live-in status. This means adding back the amount reported in Box 12-II of your W-2 to your other sources of earned income.
Complete Tax Forms: Use the appropriate tax forms and schedules to claim the EITC and ACTC. This typically involves completing Form 1040 and Schedule EIC (for the EITC) or Form 8812 (for the ACTC).
Follow Instructions: Carefully follow the instructions provided by the IRS for each form and credit. Pay close attention to any specific requirements or limitations that may apply to your situation.

4.2 Potential Benefits of Including IHSS Payments

What are the advantages of including your IHSS income when applying for these credits?

Including IHSS payments in your earned income can potentially increase the amount of the EITC and ACTC you are eligible to receive. These credits are designed to provide financial assistance to low-to-moderate-income individuals and families, and the amount of the credit is often based on your level of earned income.

By including your IHSS payments, you may be able to:

Increase the Credit Amount: A higher earned income can result in a larger EITC or ACTC, providing you with more financial relief.
Become Eligible: If your earned income is below the threshold required to qualify for the EITC or ACTC, including your IHSS payments may push you over the threshold, making you eligible for the credit.
Maximize Tax Benefits: The EITC and ACTC are refundable tax credits, meaning that you can receive a refund even if you don’t owe any income taxes. Including your IHSS payments can help you maximize these tax benefits.

It’s important to note that the decision to include or exclude your IHSS payments for the purposes of the EITC and ACTC should be made based on your individual circumstances and after careful consideration of the potential benefits and drawbacks. Consulting with a tax professional can help you make the best choice for your situation.

5. Common Scenarios and Examples

Let’s walk through some common scenarios to illustrate how these rules apply in practice.

To further clarify how the IHSS income exclusion and related tax credits work, let’s walk through some common scenarios:

Scenario 1: Live-In Provider with No Other Income

Facts: Jane is a live-in IHSS provider who cares for her elderly mother. She receives $20,000 in IHSS payments annually and has no other sources of income. She files the SOC 2298 form to exclude her IHSS wages from federal and state income taxes.
Tax Implications: Jane’s W-2 will show $0 in Box 1 and Box 16, and $20,000 in Box 12-II. She is not required to pay federal or state income taxes on her IHSS wages. However, she may choose to include the $20,000 in earned income for the purposes of the EITC and ACTC, which could result in a significant tax refund.

Scenario 2: Provider Who Moves Out During the Year

Facts: Michael is an IHSS provider who lives with his client for the first six months of the year. In July, he moves into his own apartment but continues to provide care to the same client. He receives $30,000 in IHSS payments for the entire year.
Tax Implications: Michael can exclude the IHSS wages he received while living with his client (January to June) from his federal and state income taxes. However, the wages he received after moving out (July to December) are subject to income tax. He must file the SOC 2299 form to notify the CDSS of his change in living arrangement. His W-2 will reflect a portion of his IHSS wages in Box 1 and Box 16, and another portion in Box 12-II.

Scenario 3: Provider with Other Sources of Income

Facts: Maria is a live-in IHSS provider who also works part-time as a cashier. She receives $15,000 in IHSS payments and earns $10,000 from her part-time job.
Tax Implications: Maria can exclude her $15,000 in IHSS wages from federal and state income taxes by filing the SOC 2298 form. Her W-2 from her part-time job will reflect $10,000 in Box 1 and Box 16. She will owe income taxes on her part-time earnings, but not on her IHSS wages. She can choose to include her IHSS payments in earned income for the EITC and ACTC, which could potentially reduce her overall tax liability.

These scenarios illustrate the importance of understanding the specific rules and requirements related to IHSS income and tax credits. Each provider’s situation is unique, and it’s essential to carefully consider all relevant factors when preparing your tax return.

5.1 Scenario: Live-In Provider with No Other Income

How does the income exclusion work for a live-in provider with no other sources of income?

In this scenario, the provider can exclude all IHSS income from federal and state income taxes. However, they can still choose to include this income when calculating eligibility for the EITC and ACTC, potentially leading to a tax refund.

5.2 Scenario: Provider Who Moves Out During the Year

What happens if a provider moves out of the recipient’s home during the tax year?

The provider can only exclude the IHSS income earned while living with the recipient. They must file the SOC 2299 form to report the change in living arrangement, and the income earned after moving out will be subject to federal and state income taxes.

5.3 Scenario: Provider with Other Sources of Income

How does the IHSS income exclusion affect a provider who also has income from other sources?

The provider can exclude their IHSS income from federal and state income taxes, which can reduce their overall tax liability. They will still owe income taxes on their other sources of income, but the IHSS exclusion can help lower their adjusted gross income and potentially increase their eligibility for other tax deductions and credits.

6. Seeking Professional Tax Advice

When should you seek professional tax advice, and what can a tax advisor do for you?

Navigating the complexities of IHSS income and tax regulations can be challenging, and there are situations where seeking professional tax advice is highly recommended. A qualified tax advisor can provide personalized guidance based on your specific circumstances, ensuring that you are taking advantage of all available tax benefits and complying with all applicable laws.

You should consider seeking professional tax advice in the following situations:

Complex Financial Situation: If you have multiple sources of income, significant deductions or credits, or other complex financial factors, a tax advisor can help you navigate the tax system and optimize your tax outcome.
Changes in Circumstances: If you experience significant life changes, such as getting married, having a child, or changing your living arrangement, a tax advisor can help you understand how these changes will affect your taxes.
Uncertainty: If you are unsure about any aspect of the IHSS income exclusion or related tax credits, a tax advisor can provide clarity and ensure that you are making informed decisions.
Audit Risk: If you have concerns about being audited by the IRS, a tax advisor can help you prepare for an audit and represent you before the IRS if necessary.

A tax advisor can provide a range of services, including:

Tax Planning: Helping you develop a tax strategy to minimize your tax liability and maximize your tax benefits.
Tax Preparation: Preparing and filing your tax return accurately and on time.
Tax Representation: Representing you before the IRS in case of an audit or other tax dispute.
Tax Advice: Providing expert advice on all aspects of taxation, including the IHSS income exclusion, EITC, ACTC, and other relevant tax issues.

When choosing a tax advisor, look for someone who is experienced, knowledgeable, and trustworthy. Check their credentials, ask for referrals, and make sure you feel comfortable working with them.

6.1 Finding a Qualified Tax Advisor

Where can you find a qualified tax advisor who understands IHSS income and tax regulations?

To find a qualified tax advisor who understands IHSS income and tax regulations, consider the following resources:

Referrals: Ask friends, family, or other IHSS providers for referrals to tax advisors they have worked with and trust.
Professional Organizations: Contact professional organizations such as the National Association of Tax Professionals (NATP) or the American Institute of Certified Public Accountants (AICPA) for referrals to qualified tax professionals in your area.
Online Directories: Use online directories such as the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications to find tax advisors who have specific credentials and expertise.
Local Resources: Check with local community organizations or senior centers for referrals to tax advisors who specialize in working with seniors or individuals with disabilities.

When interviewing potential tax advisors, ask them about their experience with IHSS income and tax regulations. Inquire about their credentials, fees, and approach to tax planning and preparation. Choose someone who is knowledgeable, responsive, and committed to providing you with the best possible service.

6.2 Questions to Ask a Tax Advisor

What questions should you ask a tax advisor to ensure they are the right fit for your needs?

When meeting with a tax advisor, it’s important to ask the right questions to ensure they are the right fit for your needs. Here are some key questions to consider:

Experience: How much experience do you have preparing tax returns for IHSS providers?
Knowledge: Are you familiar with the IRS rules and regulations regarding IHSS income and the EITC/ACTC?
Credentials: What are your credentials and qualifications? Are you a CPA, Enrolled Agent, or other qualified tax professional?
Fees: How do you charge for your services? Do you charge an hourly rate or a flat fee?
Approach: What is your approach to tax planning and preparation? Do you take a proactive approach to identify potential tax benefits?
Communication: How often will we communicate, and what is the best way to reach you?
References: Can you provide references from other IHSS providers you have worked with?
Audit Support: Do you offer audit support in case my tax return is selected for review by the IRS?

By asking these questions, you can gain a better understanding of the tax advisor’s qualifications, experience, and approach to tax services. This will help you make an informed decision and choose a tax advisor who is well-suited to meet your specific needs.

7. Staying Updated on Tax Law Changes

How can you stay informed about changes in tax law that may affect IHSS providers?

Tax laws and regulations are constantly evolving, and it’s important for IHSS providers to stay informed about any changes that may affect their tax obligations and benefits. Here are some strategies for staying updated on tax law changes:

IRS Website: Regularly visit the IRS website (www.irs.gov) for updates on tax law changes, new regulations, and important announcements.
Franchise Tax Board Website: The Franchise Tax Board’s IHSS website is another great source of valuable information.
Tax Publications: Subscribe to tax publications and newsletters from reputable sources, such as the IRS, professional organizations, and tax software providers.
Tax Professionals: Consult with a qualified tax advisor who stays up-to-date on tax law changes and can provide personalized guidance based on your specific situation.
Professional Organizations: Join professional organizations for tax professionals, such as the NATP or AICPA, to access continuing education courses and resources on tax law changes.
Seminars and Webinars: Attend tax seminars and webinars offered by professional organizations, tax software providers, or government agencies.
Social Media: Follow the IRS and other tax-related organizations on social media platforms for real-time updates and announcements.

By staying informed about tax law changes, you can ensure that you are complying with all applicable regulations and taking advantage of all available tax benefits. This can help you minimize your tax liability and maximize your financial well-being.

7.1 Reliable Sources for Tax Information

What are some reliable sources for staying updated on tax information?

Here are some reliable sources for staying updated on tax information:

Internal Revenue Service (IRS): The IRS website (www.irs.gov) is the primary source for official tax information, including tax forms, instructions, publications, and announcements.
Franchise Tax Board (FTB): The FTB website (www.ftb.ca.gov) provides information on California state taxes, including income tax, sales tax, and property tax.
National Association of Tax Professionals (NATP): The NATP is a professional organization for tax professionals that provides resources, education, and advocacy on tax-related issues.
American Institute of Certified Public Accountants (AICPA): The AICPA is a professional organization for CPAs that provides resources, education, and advocacy on accounting and tax-related issues.
Tax Software Providers: Tax software providers such as TurboTax and H&R Block offer resources and updates on tax law changes.
Reputable News Outlets: Reputable news outlets such as The Wall Street Journal, The New York Times, and Bloomberg provide coverage of tax-related news and developments.

When seeking tax information, it’s important to rely on credible sources that are accurate, objective, and up-to-date. Be wary of information from unreliable sources or social media, as it may be inaccurate or misleading.

7.2 Subscribing to IRS Updates

How can you subscribe to receive updates directly from the IRS?

Subscribing to receive updates directly from the IRS is a convenient way to stay informed about tax law changes, new regulations, and important announcements. Here’s how you can subscribe to IRS updates:

IRS Website: Visit the IRS website (www.irs.gov) and navigate to the “Newsroom” or “Tax Topics” section.
Email Subscriptions: Look for the option to subscribe to IRS email updates. You can typically choose from a variety of topics, such as tax law changes, IRS news releases, and tax tips.
RSS Feeds: Subscribe to IRS RSS feeds to receive automatic updates in your RSS reader or news aggregator.
Social Media: Follow the IRS on social media platforms such as Twitter, Facebook, and YouTube for real-time updates and announcements.
Taxpayer Advocate Service: Subscribe to the Taxpayer Advocate Service (TAS) newsletter for updates on taxpayer rights and advocacy issues.

By subscribing to IRS updates, you can receive timely information about tax law changes and other important developments. This can help you stay informed and comply with your tax obligations.

8. Understanding the Role of Income-Partners.Net

How does income-partners.net help individuals seeking to increase their income through partnerships?

Income-partners.net serves as a valuable resource for individuals seeking to increase their income through strategic partnerships and collaborative ventures. The platform offers a range of services and resources designed to help users identify, connect with, and build successful partnerships.

Income-partners.net can assist you by:

Providing Information: Offering comprehensive information about various types of partnerships, including joint ventures, strategic alliances, and referral partnerships.
Sharing Strategies: Sharing effective strategies for identifying potential partners, negotiating partnership agreements, and managing partnership relationships.
Offering Resources: Providing access to templates, guides, and other resources to help you structure and manage your partnerships.
Connecting Partners: Facilitating connections between individuals and businesses seeking partnership opportunities.

8.1 Exploring Partnership Opportunities

What types of partnership opportunities can you find on income-partners.net?

Income-partners.net offers a variety of partnership opportunities to suit different needs and goals. Some of the partnership types you can explore on the platform include:

Joint Ventures: Collaborating with another business on a specific project or venture, sharing resources, expertise, and profits.
Strategic Alliances: Forming a long-term partnership with another business to achieve mutual goals, such as expanding into new markets or developing new products.
Referral Partnerships: Partnering with another business to refer customers or clients to each other, earning a commission or referral fee for each successful referral.
Affiliate Partnerships: Partnering with a business to promote their products or services on your website or social media channels, earning a commission for each sale or lead generated through your unique affiliate link.
Distribution Partnerships: Partnering with a business to distribute their products or services through your existing distribution channels, expanding your product offerings and generating additional revenue.

By exploring these partnership opportunities on income-partners.net, you can find the right fit for your business and start building mutually beneficial relationships.

8.2 Resources for Building Successful Partnerships

What resources does income-partners.net provide to help you build successful partnerships?

Income-partners.net provides a range of resources to help you build successful partnerships, including:

Articles and Guides: Access informative articles and guides on various aspects of partnership building, such as identifying potential partners, negotiating partnership agreements, and managing partnership relationships.
Templates and Checklists: Download customizable templates and checklists to help you structure and manage your partnerships, including partnership agreements, non-disclosure agreements, and due diligence checklists.
Case Studies: Learn from real-world case studies of successful partnerships, gaining insights into the strategies and best practices that drive partnership success.
Webinars and Workshops: Attend live webinars and workshops led by partnership experts, gaining practical skills and knowledge to help you build and manage successful partnerships.
Community Forums: Participate in community forums to connect with other individuals and businesses seeking partnership opportunities, share ideas, and learn from each other’s experiences.

By utilizing these resources on income-partners.net, you can increase your chances of building successful partnerships that drive revenue, expand your reach, and achieve your business goals.

9. Call to Action

Ready to take control of your IHSS income and maximize your financial opportunities? Visit income-partners.net today to discover how strategic partnerships can help you achieve your income goals. Explore our resources, connect with potential partners, and start building a brighter financial future. Don’t miss out on the chance to unlock new possibilities for growth and success. Contact us at 1 University Station, Austin, TX 78712, United States or call us at +1 (512) 471-3434.

10. Frequently Asked Questions (FAQs)

1. Do I have to report IHSS income to the IRS if I live with the recipient?

You have the option to exclude your IHSS income from your gross income for federal and state income tax purposes if you live with the recipient.

2. What is the SOC 2298 form, and how do I use it?

The SOC 2298 form is the Live-In Self-Certification Form, which you use to self-certify your living arrangement with the care recipient.

3. What should I do if my living situation changes?

If your living situation changes, you should file the Live-In Self-Certification Cancellation Form (SOC 2299) with the Processing Center.

4. Will my W-2 show IHSS income if I filed the SOC 2298 form?

Your W-2 will show your exempt IHSS wages in Box 12-II, indicating that they were excluded from your taxable income.

5. Can I still claim the EITC or ACTC if I exclude my IHSS income?

Yes, you can choose to include your IHSS payments in earned income for the purposes of the EITC and ACTC.

6. Where can I find reliable information about tax law changes?

You can find reliable information on the IRS website (www.irs.gov) and from qualified tax professionals.

7. What is Income-Partners.Net?

income-partners.net is a website dedicated to providing resourceful ways to build income through partnerships.

8. How often do I need to submit a Live-In Self-Certification Form?

Your exclusion from FIT and SIT will continue each year you continue to work for, and live with, your recipient and you will not need to re-certify every year.

9. What if I live with more than one recipient?

If you work and reside with more than one recipient, you must complete and submit a separate Live-In Self-Certification Form for each recipient.

10. I filled out a SOC 2298. Why does my W2 show income in box 3 (FICA) and 5 (Medicare)?

The SOC 2298 only applies to Federal and State wages, it doesn’t apply to FICA and Medicare.