Page 139 - Other Income for Individuals
P. 139
Persons with disabilities
Persons
02 If you have a disability, you must include in
income compensation you receive for
services you perform unless the
compensation is otherwise excluded.
However, you don’t include in income the
value of goods, services, and cash that you
receive, not in return for your services, but
for your training and rehabilitation because
you have a disability.
Excludable amounts include payments for
transportation and attendant care, such as
interpreter services for the deaf, reader
services for the blind, and services to help
individuals with an intellectual disability do
their work.
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