No. The In Home Supportive Services (IHSS) is not considered taxable income. See the information below.
SACRAMENTO- The Internal Revenue Service (IRS) has informed the California Department of Social Services (CDSS) (read IRS letter) that the IHSS wages received by IHSS providers who live with the recipient of those services are not considered part of "gross income" for purposes of federal income taxes.
For more information on this topic you can click the link here: Federal Income Taxes on In-Home Supportive Services (IHSS) Wages
