Tax Break for IHSS workers

Due to a recent reversal of their position found in IRS Notice 2014-7, payments for caring for a disabled individual are now non-taxable under IRC Section 131.  This applies to all payments made through a qualified Medicaid waiver program.  This applies to all such payments made on or after January 3, 2014.  However, affected individuals can file amended returns for all open years and claim refunds if applicable.