tax-exempt wages for Live-in PCAs
I'm looking for information about how to determine whether the wages qualify as "difficulty of care payments" 2025 since apparently the payers, such as Tempus Unlimited in Massachusetts, don't have to report them on W-2s until 2026. I have found the following information, but none of it seems to shed light on how to treat the wages on a 2025 Tempus W-2. Does anyone have experience with this?
Here are some relevant links I found...
Mass.gov - search for "HCBS waivers"
https://tempusunlimited.org/difficulty-of-care-payments/
https://www.irs.gov/individuals/certain-medicaid-waiver-payments-may-be-excludable-from-income
