If there are two separate taxpayers receiving excludable income under Notice 2014-7, can one include the income and the other choose not to for the EITC? The language as follows states "As result of this ruling, taxpayers in this situation may:
1. Exclude the qualified Medicaid-waiver payments from their gross income; and/or
2. Include the qualified Medicaid-waiver payments in their earned income for tax-credit purposes."
But, there's also Q9 which states:"you may choose to include all, but not part, of these payments."
This raises the question: Is a couple married and filing jointly considered a single taxpayer, or are they taxpayers who each can choose to include or exclude the income for the EITC?
