Have client who will be self employed (ie, employer will 1099 payments) and only work for 1 client providing home care services and companionship.(elderly client).
Earnings will be $500 month plus room & board (required to live in home of client). No minimum hours specified; nor maximum hours for that matter.
Looking at TTB 13-27, looks to me like value of lodging & meals are excludable since the living arrangement meets all three tests.
Anyone disagree?
Earnings will be $500 month plus room & board (required to live in home of client). No minimum hours specified; nor maximum hours for that matter.
Looking at TTB 13-27, looks to me like value of lodging & meals are excludable since the living arrangement meets all three tests.
Anyone disagree?
Comment