Line 8s

Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d.

Certain Medicaid waiver payments you received for caring for someone living in your home with you may be nontaxable. Your nontaxable Medicaid waiver payments should be reported to you on Form(s) W-2 in box 12, Code II. If nontaxable payments were reported to you in box 1 of Form(s) W-2, report the amount on Form 1040 or 1040-SR, line 1a. If you did not receive a Form W-2 for nontaxable payments, or you received nontaxable payments that you didn’t report on line 1a, and choose to include nontaxable amounts in earned income for purposes of claiming a credit or other tax benefit, report the amount on Form 1040 or 1040-SR, line 1d. Then, on line 8s, enter the total amount of the nontaxable payments reported on Form 1040 or 1040-SR, line 1a or 1d, in the entry space in the preprinted parentheses (as a negative number). For more information about these payments, see Pub. 525.

If you do not have a separate trade or business of providing these services, enter any nontaxable Medicaid waiver payments on Schedule 1, line 8s. Also, enter your Medicaid waiver payments reported on Form 1099-MISC or Form 1099-NEC on Form 1040, line 1d.