African American man with a gray beard and glasses smiling in front of his house.

Consumer Direct Care Network recently sent an email to Employers of Record (EOR) containing the following language. The following only applies to EORs with Attendants who have completed a Live-In Exemption Form, but have not completed an Attendant-Consumer Live-In Determination Form.

You are receiving this email because your Attendant completed a Live-in Exemption Form making them exempt from FSLA overtime requirements.

The Attendant also qualifies for the Difficulty of Care Tax Exemption (IRS Notice 2014-7). This means no federal or state tax will show on your Attendant’s W-2 for 2021 and wages will not be counted as gross income.

To confirm this exemption, have your Attendant complete the Attendant-Consumer Live-in Determination Form and submit it to CDCN. If your Attendant wants to claim the Difficulty of Care Tax Exemption for 2020, this can be done when they file their 2020 taxes.

Attendant-Consumer Live-in Determination Form

For more information please refer to IRS Notice 2014-7.