This ruling applies to State Income Tax (SIT) as well. On March 1, 2016, CDSS received a ruling from the IRS that IHSS wages received by IHSS providers who live in the same home with the recipient of those services are also excluded from gross income for purposes of FIT. Under Internal Revenue Service (IRS) Notice 2014-7, the wages received by WPCS providers who live with the recipient of those services are not considered part of gross income for purposes of Federal Income Tax (FIT). In January 2017, the California Department of Social Services (CDSS) began allowing IHSS and WPCS providers to self-certify whether they live in the same home with the recipient for whom they provide services. This may allow you to qualify for CalEITC and other tax credits.įor more information about the 2021 ruling by the California Office of Tax Appeals (OTA), please visit the Franchise Tax Board's IHSS website to see how this may impact you. If you received income from the In-Home Support Services (IHSS) program for providing care to someone you live with, you have the option to include or exclude all or none of that income as earned income on your tax return. Live-In Provider Self-Certification Information Attention In-Home Supportive Services (IHSS) and/or Waiver Personal Care Services (WPCS) Provider:
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