[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304722-105":53,"doc-detail-304722-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","irs-notice-2014-7-caregiver-exemption-information","IRS Notice 2014-7 - Caregiver Exemption Information","","IRS Notice 2014-7 explains how certain difficulty of care payments received by an individual care provider under a state Medicaid Home and Community-Based Services Waiver may be excludable from income under § 131 of the Internal Revenue Code. The notice describes the impact on live-in caregivers, including potential federal and state tax exemption eligibility that must be elected each year. It also outlines steps to update IRS Form W-4 and Wisconsin WT-4, and where to submit required documents to iLIFE.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/irs-notice-2014-7-caregiver-exemption-information/304722/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/irs-notice-2014-7-caregiver-exemption-information/304722.png","ImageObject",442,249,{"name":88,"@type":89},"Gelato","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is IRS Notice 2014-7 and what does it cover?","Question",{"text":108,"@type":109},"It provides that certain difficulty of care payments received by an individual care provider under a state Medicaid Home and Community-Based Services Waiver may be excludable under § 131 of the Internal Revenue Code.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does IRS Notice 2014-7 affect a live-in caregiver’s taxes?",{"text":113,"@type":109},"As a live-in caregiver, the notice allows your payments to be exempt from federal and state taxes, but you must choose to do this each year.",{"name":115,"@type":106,"acceptedAnswer":116},"What actions are required if I decide to use the caregiver exemption?",{"text":117,"@type":109},"Contact your tax advisor, then complete a new IRS Form W-4 showing “exempt” in step 4, a new WT-4 showing “exempt” on line 3, and the enclosed Notice 2014-7: Caregiver Exemption Statement. Send these documents to iLIFE by email or mail.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304722,1790477688,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},19241457091524,"https://us-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","IMPORTANT: IRS NOTICE 2014-7  \nAre You a Live-in Caregiver?  \n1. What is IRS Notice 2014-7?  \nThis notice provides that certain payments received by an individual care provider under a state Medicaid Home and Community-Based Services Waiver (Medicaid waiver) program, described in this notice, are difficulty of care paymentsexcludable under § 131 of the Internal Revenue Code.  \n2. How does this affect me as a live-in caregiver?  \nA live-in caregiver is defined as a caregiver who lives with their participant, regardless of whose home it is. As a live-in caregiver, this notice affects you individually as it allows your payments to be exempt from federal and state taxes. Please note that this is something that you, as a participant-hired worker, must choose to do each year.  \nScan the QR Code above to access the link listed below.  \nIMPORTANT NOTE: We highly recommend speaking with a tax professional to fully understand the tax implications of this notice. iLIFE cannot give tax-related advice.  \n3. What do I need to do if I choose to act upon this notice?  \n1. Contact your tax advisor to discuss how this might affect your personal income taxes based on your individual situation.  \n2. You will need to complete a new IRS Form W-4 Employee’s Withholding Certificate showing your “exempt” status in step 4, a new WT-4 Employee’s Wisconsin Withholding Exemption Certificate showing your “exempt” status on line 3, and the enclosed Notice 2014-7: Caregiver Exemption Statement. You will need to send these documents to iLIFE via email at IRIS.employment@iLIFE.org or via mail to iLIFE, PO Box 80439, Milwaukee, WI 53208.  \nFor more information and FAQs, please visit the link below.  \n[https://www.irs.gov/individuals/certain-medicaid](https://www.irs.gov/individuals/certain-medicaid-waiver)[-](https://www.irs.gov/individuals/certain-medicaid-waiver)[waiver](https://www.irs.gov/individuals/certain-medicaid-waiver)payments-may-be-excludable-from-income  \nPhone: 888.800.5599 • Fax: 414.937.2034 • Email: [IRIS@iLIFE.org](IRIS@iLIFE.org)[ ](IRIS@iLIFE.org)2020 W. Wells St. , Milwaukee, WI 53233","cbCaipyqoxK0l9wL","https://ap.wps.com/l/cbCaipyqoxK0l9wL","pdf",184511,"English","# What is IRS Notice 2014-7?\n# How does this affect me as a live-in caregiver?\n# What do I need to do if I choose to act upon this notice?\n# Where to get more information","[{\"question\":\"What is IRS Notice 2014-7 and what does it cover?\",\"answer\":\"It provides that certain difficulty of care payments received by an individual care provider under a state Medicaid Home and Community-Based Services Waiver may be excludable under § 131 of the Internal Revenue Code.\"},{\"question\":\"How does IRS Notice 2014-7 affect a live-in caregiver’s taxes?\",\"answer\":\"As a live-in caregiver, the notice allows your payments to be exempt from federal and state taxes, but you must choose to do this each year.\"},{\"question\":\"What actions are required if I decide to use the caregiver exemption?\",\"answer\":\"Contact your tax advisor, then complete a new IRS Form W-4 showing “exempt” in step 4, a new WT-4 showing “exempt” on line 3, and the enclosed Notice 2014-7: Caregiver Exemption Statement. Send these documents to iLIFE by email or mail.\"}]","IRS Notice 2014-7 - Caregiver Exemption Information | PDF",1789816536]