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CDC+ Employee Packet

*** Forms submitted must be in English. Spanish version is provided for reference only.

Could your providers be eligible for a Federal Income Tax exemption on wages earned while employed by you in CDC+?

  • On January 3, 2014, the IRS issued Notice 2014-7 addressing the income tax treatment of certain payments to an individual care provider under a state Home and Community-Based Services Waiver (Medicaid waiver) program.
  • CDC+ staff are not tax professionals and do not provide tax guidance to providers about their specific tax filings or exemptions.
  • The CDC+ program cannot determine whether a provider is or is not eligible for this exemption based upon a single set or even combination of criteria such as service code, relationship to consumer, or live-in status. Providers need to seek the guidance of their tax professional to determine whether they are eligible for this exemption.
  • Exemption Form
  • When it has been determined that the provider is eligible for this exemption, the Exemption Form will need to be completed correctly and returned to Consumer-Directed Care Plus, 4030 Esplanade Way, Suite 215, Tallahassee, FL 32399-0950.
  • There is no requirement to renew the exemption, however it is the employees responsibility to notify us if there are any changes and they no longer qualify for the exemption.

Refer to the following IRS websites and/or your tax preparer for any questions you may have. 
More information can be found on page 31 of
The Notice 2014-7 is available at IRS website ;
Related questions and answers are also available at for more information.  (see #10 and #11)
The following IRS website provide information from IRS Publication 525.

CDC+ Vendor/Independent Contractor Packet