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Usually it's not taxable income. Most of the time these payments come from State Medicaid Waiver or similar programs that are not taxable. If you did not receive a tax document for the income (a Form W-2, a Form 1099-MISC or similar document), there is no income to report. If you did receive a document, you might have to report the income, but you can comment what type of document you received for additional information on this.
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