Medicaid Waiver Payments Not Reported on Form(s) W-2, Box 1

Enter your taxable Medicaid waiver payments that were not reported on Form(s) W-2. Also enter the total of your taxable and nontaxable Medicaid waiver payments that were not reported on Form(s) W-2, or not reported in box 1 of Form(s) W-2, if you choose to include nontaxable payments in earned income for purposes of claiming a credit or other tax benefit. If you and your spouse both received nontaxable Medicaid waiver payments during the year, you and your spouse can make different choices about including payments in earned income. See the instructions for Schedule 1, line 8s.

If you are a sole proprietor in a business of providing home care services, see the Schedule C instructions for how to report these amounts. If you do not have a separate trade or business of providing these services, enter on Form 1040, line 1d, your Medicaid waiver payments reported on Form 1099-MISC or Form 1099-NEC. Also, enter your nontaxable Medicaid waiver payments on Schedule 1, line 8s.

Your nontaxable Medicaid waiver payments may have been reported to you on Form(s) W-2, box 12, with Code II.

If you received nontaxable Medicaid waiver payments, and box 1 of your Form(s) W-2 is blank or has zeros, and you are choosing not to include nontaxable payments in earned income for purposes of claiming a credit, do not attach any of these Form(s) W-2 to your return.