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Get your taxes done using TurboTax
That IRS Notice is still in effect. It is true that the Tax Cuts and Jobs Act made a number of changes, but this provision was not changed. If the payments in question are for someone you are caring for in your home, then they are excluded from income (not the case if the individual does not live in your home).
The following FAQ goes into more detail on the subject: https://ttlc.intuit.com/replies/4360071
Per @DanielV01
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May 7, 2021
8:02 AM