This is information for all the WPCS (Waiver personal care services)providers who live with the recipient of the services in the same household. IRS ruled that starting March 1, 2016 that IHSS wages received by IHSS (In home supportive services) providers who live in the same household with the person who receives those services are excluded from gross income for the purposes of Federal Income Tax.
Providers have to self certify i.e. complete a live-in self-certification form SOC2298 in order to exclude wages from Federal income tax. This form is available on the CDSS California department of social services website www.cdss.ca.gov starting November 15, 2016.
Remember that until you send in form in, your wages still will be considered income for Federal income taxes. That means that any W2 received prior 2016 and any wages paid in 2017 prior receiving self-certification form will not be amended and will be a part of your gross income for tax purposes.
You need to complete and submit this form only once, and it will work as long as you continue to work for and live with recipient. If you living arrangement change and recipient no longer lives with you, but you continue providing cervices, you need to file form SOC 2299-Live-in self-certification cancellation form. And form SOC 840 Change of address with the IHSS county office.
In situations where you providing services and live in with more than one person, you need to fill out and mail in form for each recipient of your services, for example, if you providing services and living with 2 people, you need to send in two forms.