IRS Notice 2014-7

[Michele]

I have a client that received a 1099 Misc from the Veteran Affairs with an amount in Box 6. This income is for my client who lives in the home and provides care to her partner that is quadriplegic. Would IRS Notice 2014-7 apply and this income be excluded from tax. Don't know if this qualifies as a "Medicaid home and community based services" as stated on the notice.

thank you,
Michele

[TaxGuyBill]

I doubt it. The VA is completely different than Medicaid.

However, the taxpayer could still contact the issuer of the 1099 to inquire if the payments qualify for 2014-7.