Medicaid Home and Community-Based Services Waiver Programs

  1. What is a Medicaid home and community-based services waiver program?

  2. What does it mean to be self-directed?

  3. What are the federal tax consequences of amounts received by a person who is hired by the participant to provide care and supportive services?

  4. Does the federal tax treatment of the Medicaid waiver payments apply for Wisconsin?

  5. I previously reported Medicaid waiver payments as taxable income on my Wisconsin income tax return. May I file amended returns to exclude such income?

  6. Do I have to adjust any credits if I file an amended return to remove Medicaid waiver payments from income?


FOR MORE INFORMATION PLEASE CONTACT:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030
Email additional questions to DORIncome@wisconsin.gov

January 2, 2019