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A
aedwan
Level 5
February 24, 2026
Question

1099-NEC from GGRC for Providing Care to Disabled Child

  • February 24, 2026
  • 2 replies
  • 11 views

Taxpayer who lives and provides in-home assistance for his disabled child received 1099-NEC from Golden Gate Regional Center. Is this income taxable or exempt same as IHSS under the Medicaid Home and Community-Based Service (HCBS) waiver programs, which establishes that certain payments for care can be excluded from a provider’s gross income.   

2 replies

GodFather
GodFatherIntuit Community Champion
Intuit Community Champion
February 25, 2026

AEDWAN...I actually asked a similar question early in the season but mine pertained to a W2.  In your case, based on the facts you provide, I believe the 1099 NEC is excludable and that can be accomplished by including the amount as other income and then deducting it as "Notice 2014-7" expense.  

Someone who has delt with this may offer more insight and verify that my approach is correct. 

    A
    aedwanAuthor
    Level 5
    February 25, 2026

    Thanks GodFather-Champ! 

    T
    TaxGuyBill
    Level 15
    February 25, 2026

    The taxpayer needs to ask the Social Worker if the funds are from a "Medicaid Waiver" program.  That will give you the answer (other programs are NOT excludible).

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