Articles

Shared Living Toolkit Now Addresses Tax Treatment of Wages

Posted by [email protected] on 01/03/2018 12:00 am  

In January, 2014, the Internal Revenue Service (IRS) issued Notice 2014-7, which addressed what the IRS has for decades called Difficulty of Care (DoC) Payments. Under Section 131 of the IRS Code, a DoC was (and still is) “compensation to a foster care provider for the additional care required...

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