ColeenD3
Expert Alumni

Deductions & credits

You need to file the certificate. You can't both exclude your wages and receive EIC. See IHSS for more information.

 

How Do I Exclude My Wages from FIT and SIT?

Beginning January 2017, you have the option to self-certify your living arrangements to exclude IHSS/WPCS wages from FIT and SIT by sending the Live-In Self-Certification Form (SOC 2298). All requested information on the form must be provided and the form must include your signature and the date you signed the form.

 

Can IHSS and WPCS providers who receive IHSS/WPCS payments choose to include those payments in earned income for purposes of the earned income credit (EIC) or the additional child tax credit (ACTC)?

Yes, for open tax years, you may choose to include all, but not part, of these payments in earned income for determining the EIC or the ACTC. For more information about EIC and the ACTC, please visit this IRS website. Providers are encouraged to consult with a tax advisor or contact the IRS directly with questions.