charlenecroal
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I called the IRS regarding Notice 2014-7 because I had questions about the CSG (Consumer Support Grant). She indicated that  it would be excluded as taxable income. Additionally, I called the Department of Human Services (MN) and the man that I spoke with said the same. There is a notice from the IRS, however, it doesn't specifically address the CSG. https://www.irs.gov/pub/irs-wd/15-0040.pdf
Also, when I called the fiscal agent that addresses paying me, they thought the funds are to be included in income. Lastly, (IRS) Whether the IRS will treat payments received under a state program other than a section 1915(c) program as difficulty of care payments depends on the nature of the payments and the purpose and design of the program. See Q&A1at www.irs.gov/Individuals/Certain-Medicaid-Waiver-Payments-May-Be-Excludable-From-Income

On January 3, 2014, the IRS issued Notice 2014-7 addressing the income tax treatment of certain payments to an individual care provider under a state Home and Community-Based Services Waiver (Medicaid waiver) program. The notice provides that the IRS will treat “qualified Medicaid waiver payments” as difficulty of care payments  excludable from gross income under § 131 of the Internal  Revenue Code. For purposes of the notice, qualified Medicaid waiver payments are payments by a state, a political subdivision of a state, or a certified Medicaid provider under a Medicaid waiver program to an individual care provider for nonmedical support services provided under a plan of care to an individual (whether related or unrelated) living in the individual care provider’s home.
What are your thoughts on this?