Medicaid Waiver Status
March 1, 2024
Re: Medicaid Waiver Status
IRS Publication 926
Under Title 89 Illinois Administrative Code Section 676.10, the Illinois Department of Human Services' (IDHS) Home Services Program (HSP) is a Medicaid Waiver Program. Payments made to an Individual Provider for services rendered to a Medicaid-eligible HSP Customer are from a Medicaid waiver program.
Please note, HSP is not providing tax advice with the issuance of this letter. Please contact your tax professional to determine what, if any, tax implications flow from your status as an individual provider within the HSP. You may also refer to IRS Publication 926 IRS Publication 926.
Thank you,
Home Service Program
Labor Relations
