DawnC0
Intuit Alumni

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Since the recipient of the services you provide does not live with you, you are not eligible to exclude your income from federal or state (CA) income taxes.  If your living arrangements change, you can fill out a self-certification form (SOC 2298) and your wages will be excluded.   

The wages are excluded to recipients who live with the person receiving the care.  The following information is from the  California Department of Social Services - http://www.cdss.ca.gov/inforesources/IHSS/Live-in-provider-self-certification

California conforms to IRC section 131 under Revenue and Taxation Code (R&TC) section 17131, so it follows IRS guidance, including IRS notices, concerning the provision. As such, IHSS difficulty of care payments made to an individual living with the person for whom he or she provides care will be excludable in California. 

 

In Home Support Services - FTB 

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