May 22, 2014 Day 123 of the Sixth Year - History

May 22, 2014 Day 123 of the Sixth Year - History

President Barack Obama looks at a jersey worn by Hall of Famer Jackie Robinson, the first African American to break into the Major Leagues, during a tour of the Baseball Hall of Fame in Cooperstown, N.Y., May 22, 2014. Baseball Hall of Fame President Jeff Idelson is at left and Hall of Famer Andre Dawson is at right.

11:35AM THE PRESIDENT participates in an Ambassador Credentialing Ceremony

Oval Office
His Excellency Hassane Mahamat Nasser, Ambassador of the Republic of Chad
His Excellency Budi Bowoleksono, Ambassador of the Republic of Indonesia
His Excellency Awang Adek bin Hussin, Ambassador of Malaysia
His Excellency Domingos Sarmento Alves, Ambassador of the Democratic Republic of Timor-Leste
His Excellency Serdar Kilic, Ambassador of the Republic of Turkey
His Excellency Ernest Ndabashinze, Ambassador of the Republic of Burundi
His Excellency Hans Peter Wittig, Ambassador of the Federal Republic of Germany
His Excellency Jorge Alberto Milla Reyes, Ambassador of the Republic of Honduras
His Excellency Juan Gabriel Valdes Soublette, Ambassador of the Republic of Chile
His Excellency Omar Arouna, Ambassador of the Republic of Benin
Her Excellency Makurita Baaro, Ambassador of the Republic of Kiribati
His Excellency Farhod Salim, Ambassador of the Republic of Tajikistan

2:10PM THE PRESIDENT honors the Super Bowl Champion Seattle Seahawks
East Room

4:10PM THE PRESIDENT deliver remarks on the Organ Mountains-Desert Peaks National Monument Designation
Department of Interior


May 22, 2014 Day 123 of the Sixth Year - History

New International Version
While you plant during the eighth year, you will eat from the old crop and will continue to eat from it until the harvest of the ninth year comes in.

New Living Translation
When you plant your fields in the eighth year, you will still be eating from the large crop of the sixth year. In fact, you will still be eating from that large crop when the new crop is harvested in the ninth year.

English Standard Version
When you sow in the eighth year, you will be eating some of the old crop you shall eat the old until the ninth year, when its crop arrives.

Berean Study Bible
While you are sowing in the eighth year, you will be eating from the previous harvest, until the ninth year’s harvest comes in.

King James Bible
And ye shall sow the eighth year, and eat yet of old fruit until the ninth year until her fruits come in ye shall eat of the old store.

New King James Version
And you shall sow in the eighth year, and eat old produce until the ninth year until its produce comes in, you shall eat of the old harvest.

New American Standard Bible
When you are sowing the eighth year, you can still eat old things from the produce, eating the old until the ninth year when its produce comes in.

NASB 1995
When you are sowing the eighth year, you can still eat old things from the crop, eating the old until the ninth year when its crop comes in.

NASB 1977
‘When you are sowing the eighth year, you can still eat old things from the crop, eating the old until the ninth year when its crop comes in.

Amplified Bible
When you are sowing the eighth year, you can still eat old things from the crops, eating the old until the ninth year when its crop comes in.

Christian Standard Bible
When you sow in the eighth year, you will be eating from the previous harvest. You will be eating this until the ninth year when its harvest comes in.

Holman Christian Standard Bible
When you sow in the eighth year, you will be eating from the previous harvest. You will be eating this until the ninth year when its harvest comes in.”

American Standard Version
And ye shall sow the eighth year, and eat of the fruits, the old store until the ninth year, until its fruits come in, ye shall eat the old store.

Aramaic Bible in Plain English
And you shall sow in the eighth year and you shall eat of old crops until the ninth year until the crop comes in, be eating the old.

Brenton Septuagint Translation
And ye shall sow in the eighth year, and eat old fruits till the ninth year: until its fruit come, ye shall eat old fruits of the old.

Contemporary English Version
In the eighth year you will live on what you harvested in the sixth year, but in the ninth year you will eat what you plant and harvest in the eighth year.

Douay-Rheims Bible
And the eighth year you shall sow, and shall eat of the old fruits, until the ninth year: till new grow up, you shall eat the old store.

English Revised Version
And ye shall sow the eighth year, and eat of the fruits, the old store until the ninth year, until her fruits come in, ye shall eat the old store.

Good News Translation
When you plant your fields in the eighth year, you will still be eating what you harvested during the sixth year, and you will have enough to eat until the crops you plant that year are harvested.

GOD'S WORD® Translation
You will plant [again] in the eighth year but live on what the land already produced. You will eat it, even in the ninth year, until the land produces more.

International Standard Version
That way, you are to sow in the eighth year, eating the produce from the old harvest. Until the ninth year when its produce comes in, you'll eat from the old harvest."

JPS Tanakh 1917
And ye shall sow the eighth year, and eat of the produce, the old store until the ninth year, until her produce come in, ye shall eat the old store.

Literal Standard Version
and you have sown [in] the eighth year, and have eaten of the old increase you eat the old until the ninth year, until the coming in of its increase.

NET Bible
and you may sow the eighth year and eat from that sixth year's produce--old produce. Until you bring in the ninth year's produce, you may eat old produce.

New Heart English Bible
You shall sow the eighth year, and eat of the fruits, the old store until the ninth year, until its fruits come in, you shall eat the old store.

World English Bible
You shall sow the eighth year, and eat of the fruits, the old store until the ninth year, until its fruits come in, you shall eat the old store.

Young's Literal Translation
and ye have sown the eighth year, and have eaten of the old increase until the ninth year, until the coming in of its increase, ye do eat the old.

Leviticus 26:10
You will still be eating the old supply of grain when you need to clear it out to make room for the new.

Leviticus 25:23
The land must not be sold permanently, because it is Mine, and you are but foreigners and residents with Me.

And you shall sow the eighth year, and eat yet of old fruit until the ninth year until her fruits come in you shall eat of the old store.

2 Kings 19:29 And this shall be a sign unto thee, Ye shall eat this year such things as grow of themselves, and in the second year that which springeth of the same and in the third year sow ye, and reap, and plant vineyards, and eat the fruits thereof.

Isaiah 37:30 And this shall be a sign unto thee, Ye shall eat this year such as groweth of itself and the second year that which springeth of the same: and in the third year sow ye, and reap, and plant vineyards, and eat the fruit thereof.

Joshua 5:11,12 And they did eat of the old corn of the land on the morrow after the passover, unleavened cakes, and parched corn in the selfsame day…

Until her fruits come in.-- Better, until its produce come in, that is, the produce of the eighth year which was gathered in the ninth. Leviticus 25:20, therefore, which states the anticipated question, and Leviticus 25:21-22, which contain the reply, ought properly to follow immediately after Leviticus 25:7, since they meet the difficulty arising from the rest of the land during the sabbatical year. The redactor of Leviticus may, however, have inserted Leviticus 25:20-22 here because the difficulty raised in them, and the reply given to the anticipated question, apply equally to the jubile year. The special Divine interposition which is here promised to meet the requirements of one year's cessation from cultivating the land will, as a matter of course, be all the more readily vouchsafed when the Israelites will have to exercise greater obedience and faith in the jubile, and abstain two successive years from tilling the ground.


Supreme Court rules in Hernandez v. Texas, broadening civil rights laws

The Supreme Court issues a momentous ruling that clarified the way that the American legal system handled charges of discrimination. In Hernandez v. Texas, the Supreme Court unanimously ruled that the Fourteenth Amendment applied to all racial and ethnic groups facing discrimination, effectively broadening civil rights laws to include Hispanics and all other non-whites.

The defendant, Peter Hernandez, was a Mexican American agricultural laborer, part of the influx of such workers that had come to Texas during and after World War II. Hernandez was convicted of killing a man in cold blood in Jackson County, Texas, but his legal team, which was drawn mostly from one of the oldest Latino civil rights groups in the nation, the League of United Latin American Citizens, appealed. They pored through the records of jury selections in Jackson County, an area with a substantial Hispanic population, and found that not one of the roughly 6,000 jurors selected over the previous 25 years had a Hispanic last name. Citing the Fourteenth Amendment, which had been passed in 1868 and guaranteed equal protection under the law to all African Americans, Hernandez&aposs lawyers claimed he had been deprived of equal protection because discrimination prevented him from being tried by a jury of his peers.

A Texas appeals court upheld Hernandez&aposs conviction, but the case went to the Supreme Court. Lawyers for the State of Texas did not deny the charge of discrimination. Instead, they argued that such discrimination was not prohibited by the Fourteenth Amendment, stating that it applied only to African Americans. Writing on behalf of himself and the other eight justices, Chief Justice Earl Warren dismissed this notion, saying, "The Fourteenth Amendment is not directed solely against discrimination due to a &apostwo-class theory&apos—that is, based upon differences between &aposwhite&apos and Negro."


Origin and Purpose

World Press Freedom Day was proclaimed by the UN General Assembly in December 1993, following the recommendation of UNESCO's General Conference. Since then, 3 May, the anniversary of the Declaration of Windhoek is celebrated worldwide as World Press Freedom Day.

After 30 years, the historic connection made between the freedom to seek, impart and receive information and the public good remains as relevant as it was at the time of its signing. Special commemorations of the 30th anniversary are planned to take place during World Press Freedom Day International Conference.

May 3 acts as a reminder to governments of the need to respect their commitment to press freedom. It is also a day of reflection among media professionals about issues of press freedom and professional ethics. It is an opportunity to:

  • celebrate the fundamental principles of press freedom
  • assess the state of press freedom throughout the world
  • defend the media from attacks on their independence
  • and pay tribute to journalists who have lost their lives in the line of duty.

How to stop misinformation in times of coronavirus?

Learn how to identify unverified content you receive on your cell phone and avoid spreading information on social media that has not been checked by credible sources. Caring for reliable information is everyone's responsibility, and helps us make better decisions.

COVID-19: How do we prevent the pandemic becoming a media extinction event?

28 April 2021, 10.00-11.15 a.m. New York time

Over the past year it has become evident that efforts to tackle the COVID-19 pandemic have been undermined by a concurrent global “infodemic.” It has also become clear that public interest media have become more needed and yet more threatened than ever.

The event is organized by the United Nations Department of Global Communications in cooperation with the philanthropic organization Luminate. The panel will discuss the roles of public interest media, technology platforms and global institutions such as the UN, one year into the infodemic. It will delve into what actions should be taken to strengthen our responses and ensure that trusted, impartial information is accessible to all.

Join the event or submit questions for the panelists ahead of the event at bit.ly/3gpcQa1


India records its hottest day ever as temperature hits 51C (that's 123.8F)

The new record was set in Phalodi, a city in the desert state of Rajasthan, and is the equivalent of 123.8F.

It tops a previous record of 50.6C set in 1956.

“Yesterday (Thursday) was the hottest temperature ever recorded in the country . 51C in Phalodi,” said BP Yadav, a director of India’s meteorological department, on Friday.

Temperatures in northern India regularly hit the high 40s in May and June – the hottest months of the year – but topping 50C is unusual.

The record for India is thought to be 50.6C (123F), recorded in 1956 in the northern town of Alwar (pdf).

The weather office has issued warnings of “severe heat wave” conditions across large parts of India’s northern and western regions through the weekend.

Several hundred people are thought to have died during this year’s heatwave and some areas have banned daytime cooking in order to limit the fire risk.

More than a thousand people died during a heatwave in 2015, mainly caused by dehydration in the southern part of the country.

India declares a heatwave when the maximum temperature hits 45 degrees Celsius, or five degrees higher than the average for the area in previous years.


Playoff Series

Game 1 Thu, June 5 Miami Heat 95@ San Antonio Spurs 110
Game 2 Sun, June 8 Miami Heat 98@ San Antonio Spurs 96
Game 3 Tue, June 10 San Antonio Spurs 111@ Miami Heat 92
Game 4 Thu, June 12 San Antonio Spurs 107@ Miami Heat 86
Game 5 Sun, June 15 Miami Heat 87@ San Antonio Spurs 104

Certain Medicaid Waiver Payments May Be Excludable From Income

On January 3, 2014, the Internal Revenue Service issued Notice 2014-7, 2014-4 I.R.B. 445. Notice 2014-7 provides guidance on the federal income tax treatment of certain payments to individual care providers for the care of eligible individuals under a state Medicaid Home and Community-Based Services waiver program described in section 1915(c) of the Social Security Act (Medicaid Waiver payments).

Section 1915(c) enables individuals who otherwise would require care in a hospital, nursing facility, or intermediate care facility to receive care in the individual care provider’s home. The notice provides that the Service will treat these Medicaid waiver payments as difficulty of care payments excludable from gross income under § 131 of the Internal Revenue Code.

Individual care providers who receive Medicaid waiver payments for the care of eligible individuals in their homes and payers of Medicaid waiver payments have raised several questions not addressed in Notice 2014-7. The following questions and answers clarify the notice and provide guidance on the information reporting requirements, and the employment tax requirements for Medicaid waiver payments described in the notice.

Individual Care Provider Questions

Q1. I receive payments under a state Medicaid program other than a Medicaid Home and Community-Based Services waiver program for the personal care of my adult disabled son in our home. May I exclude these payments from gross income?

A1. Whether the Service will treat payments under a state program other than a state Medicaid Home and Community-Based Services waiver program as difficulty of care payments excludable from gross income will depend on the nature of the payments and the purpose and design of the program.

Q2. I moved into my elderly mother’s home to care for her, and I do not have a separate home where I reside. I receive payments under a state Medicaid Home and Community-Based Services waiver program for personal care and supportive home care. Am I considered to be providing care in “the provider’s home” for purposes of Notice 2014-7?

A2. Yes. Under § 131, “the provider’s home” means the place where the provider resides and regularly performs the routines of the provider’s private life, such as shared meals and holidays with family. See Stromme v. Commissioner, 138 T.C. 213 (2012). In this situation, the mother’s home became the provider’s home because it is where the provider resides and regularly performs the routines of the provider’s private life.

Q3. I am an individual who cares for an unrelated elderly person five days a week in her home, and I have a room in the care recipient’s home where I sleep four nights a week. I receive Medicaid waiver payments for this care. On weekends and holidays, I reside with my family in our separate home. May I exclude these payments from gross income?

A3. No. In this situation, the provider works in the care recipient’s home, but the provider has a separate home where the provider resides and regularly performs the routines of the provider’s private life, such as shared meals and holidays with family. Therefore, the provider does not provide care for the care recipient in the provider’s home, and the provider may not exclude the Medicaid waiver payments from gross income.

Q4. I am an individual who cares for an unrelated elderly person seven days a week in her home where I live. I receive Medicaid waiver payments for this care. I do not have another home. May I exclude these payments from gross income?

A4. Yes. In this situation, the care recipient’s home is also the care provider’s home, and the care provider does not have a separate home. Therefore, the Medicaid waiver payments are excludable from the care provider’s gross income for the care furnished in the shared home.

Q5. I am the parent of a disabled child, and I receive state Medicaid Home and Community-Based waiver payments excludable from gross income under Notice 2014-7 for the care of my child in our home. My sister lives with me, and she also receives state Medicaid Home and Community-Based waiver payments for the care of my child. May she exclude the Medicaid waiver payments from gross income?

A5. Yes. More than one care provider living in the home with the care recipient may exclude state Medicaid Home and Community-Based waiver payments from gross income under Notice 2014-7.

Q6. I am a respite care provider, and I provide personal care and supportive services to disabled individuals in their homes, or in my home where the care recipient does not live. I receive payments for this care under a state Medicaid Home and Community-Based Services waiver program. May I exclude these payments from gross income?

A6. No. The exclusion only applies to payments for care in the individual care provider’s home where the care recipient lives under the recipient’s plan of care.

Q7. I am an individual care provider, and I receive payments under a state Medicaid Home and Community-Based Services waiver program for the care of a disabled individual who lives with me in my home under the individual’s plan of care. The program has a cost-sharing provision that may require an individual to pay the administrator of the program a portion of the total amount that the administrator pays me for the care of the disabled individual. May I exclude the entire payment that I receive from the administrator for the individual’s care?

A7. Yes. You may exclude the entire payment that you receive under the state Medicaid waiver program for the care of the disabled individual in your home even though the individual is required to pay the administrator part of the cost of the care. By contrast, an individual care provider may not exclude direct payments from a care recipient who pays part or all of the cost of the recipient’s care with the care recipient’s private funds.

Q8. I am an individual care provider, and I receive vacation pay from the state, as well as Medicaid waiver payments for the care that I provide to a disabled individual living in my home under the individual’s plan of care. May I exclude the vacation pay from gross income?

A8. No. The only amounts excludable from gross income under Notice 2014-7 are payments for the care of the disabled individual.

Q9. I received payments described in Notice 2014-7 that are treated as difficulty of care payments under § 131. May I choose to include these payments in earned income for purposes of the earned income credit (EIC) or the additional child tax credit (ACTC)? (Added May 8, 2020.

A9. Yes, for open tax years, you may choose to include all, but not part, of these payments in earned income for determining the EIC or the ACTC, if these payments are otherwise earned income (wages or income from self-employment).

Q10. If I received payments described in Notice 2014-7 in an earlier year, may I file an amended return to exclude the payments from gross income that I reported as income in the earlier year?

A10. Yes. You may file a Form 1040-X, Amended U.S. Individual Income Tax Return, if you received payments described in the notice in an earlier year and the time for claiming a credit or refund has not expired under § 6511 of the Internal Revenue Code. A taxpayer generally may file a claim for refund within three years from the date the return was filed or two years from the date the tax was paid, whichever is later. For more information, see “When To File” in the instructions to Form 1040-X or Tax Topic 308, Amended Returns, available at /taxtopics/tc308.html. In Part III of Form 1040-X, you should explain that the payments are excludable under Notice 2014-7. Excluding payments described in the notice in an earlier year may affect deductions or credits that you claimed for the earlier year, as well as other tax items for the earlier year. To help expedite the processing of your amended return, you should include the following to substantiate your claim: (1) the full name of the individual receiving care (and the care recipient’s social security number or other taxpayer identifying number, if available) (2) copies of documents from third parties to show that you and the individual receiving care resided in the same home in the year to which the claim relates (such as a driver’s license or other government-issued document, social agency document, bank statement, medical bill, or utility bill) and (3) evidence that the individual is receiving care under a state Medicaid waiver program.

Q11. I received wage payments that are excludable from gross income under Notice 2014-7. However, the agency that pays me treats me as an employee and continued to withhold federal income tax on the payments and reported the payments as wages in box 1 of Form W-2, Wage and Tax Statement. How should I report to the Service that the payments are excludable from gross income?

A11. You should include the full amount of the payments reported in box 1 of Form W-2 as wages on line 1 of Form 1040 or Form 1040-SR. You should then subtract the excludable portion of the amount in box 1 on Schedule 1, line 8, “Other income,” of Form 1040 or Form 1040-SR. If you have other income reportable on Schedule 1, line 8, you should enter the net amount after subtracting the amount excludable from gross income under Notice 2014-7 from the other amounts reportable on Schedule 1, line 8. You may need to enter a negative amount on Schedule 1, line 8, if you have no other income reportable on Schedule 1, line 8, or if the amount of other income you must report on Schedule 1, line 8 is less than the amount excludable from gross income. You should write “Notice 2014-7” on the dotted line for Schedule 1, line 8, if you file a paper return, or enter “Notice 2014-7” on Schedule 1, line 8 for an electronically filed return.

Q12. I receive payments that are excludable from gross income under Notice 2014-7. Are the payments subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA)?

A12. Maybe. Whether the payments are subject to social security and Medicare taxes depends on whether you are an employee of the agency, an employee of the individual care recipient, or an independent contractor. If the agency is your employer, the payments are subject to social security and Medicare taxes. See Q&A 18 under Agency Questions. If the care recipient is your employer and these payments are wages for that employment, the payments are subject to social security and Medicare taxes unless one of the exceptions for domestic services applies. See Q&A 19 under Agency Questions. If you are an independent contractor, the payments are not subject to social security and Medicare taxes. See Q&As 13 and 14.

Your status as an employee or independent contractor and the identification of your employer (if you are an employee) depend on whether the agency or the care recipient has the right to direct and control how you perform your services. Tax Topic 762, available at /taxtopics/tc762.html, provides information and additional resources on how to determine whether you are an employee and, if so, who your employer is. If you think you are being improperly treated, you can file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, to have the IRS determine your employment status.

If you believe social security and Medicare taxes were withheld in error from your payments, such as because one of the exceptions for domestic services applied, you must first contact the agency that withheld the taxes for a refund. However, if the agency indicates an intention not to file a claim or adjust the overpaid social security and Medicare taxes, you may claim a refund of the erroneously withheld social security and Medicare taxes by filing Form 843, Claim for Refund and Request for Abatement. The requirements for filing a claim for refund of your share of social security and Medicare taxes can be found in the Instructions for Form 843.

Q13. I provide services under a state Medicaid Home and Community-Based Services waiver program. The agency that pays me for these services does not treat me as an employee, and I do not have a separate trade or business of providing these services. However, the agency reported the payments as income on Form 1099-MISC, Miscellaneous Income. How should I report to the Service that these payments are excludable from gross income?

A13. You should enter -0- on line 21 of Form 1040 if you have no other income reportable on line 21. If you have other income reportable on line 21, you should enter the amount of the other reportable income on line 21. You should write “Notice 2014-7” on the dotted line for line 21 on a paper return or enter “Notice 2014-7” on line 21 for an electronically filed return. Because the payments are excludable from income, and because you do not have a trade or business of providing these services, the payments are not self-employment income subject to self-employment tax.

Q14. I am a sole proprietor in a business of providing home care services. In my business, I received payments that are excludable from gross income under Notice 2014-7. However, I received a Form 1099-MISC, Miscellaneous Income, reporting these payments as income. How should I report to the Service that these payments are excludable from gross income?

A14. You should include the full amount of the payments reported to you on Form 1099-MISC as income on line 1 of Form 1040 (Schedule C). You should then report the excludable amount as an expense in Part V, and write “Notice 2014-7” next to that amount. Even though you are a sole proprietor, because the amounts are excludable from income, they are not self-employment income and are not subject to self-employment tax. For additional Q&As discussing the application of self-employment tax to family caregivers, follow this link: /Businesses/Small-Businesses-&-Self-Employed/Family-Caregivers-and-Self-Employment-Tax.

Q15. As an agency that is a certified Medicaid provider, I make payments under a state Medicaid Home and Community-Based Services waiver program. What information should I request from individuals who claim the payments they receive are excludable from gross income under Notice 2014-7?

A15. If you do not have independent knowledge that the payments you make are excludable from gross income under Notice 2014-7, you may rely on a written statement by the payee, signed under penalties of perjury, unless you know that the statement is not true. The statement should affirm the facts you need to determine that Notice 2014-7 applies to the payee. For example, a statement may be worded as follows:

Under penalties of perjury, I declare that I am an individual care provider receiving payments under a state Medicaid Home and Community-Based Services waiver program for care I provide to ___________________ who lives in my home under the care recipient’s plan of care.

Q16. I am an agency that employs individuals who provide care to disabled individuals under a state Medicaid Home and Community-Based Services waiver program. Some of the payments I make are excludable from the employee’s gross income under Notice 2014-7. Am I required to withhold federal income tax on the payments that are excludable under Notice 2014-7?

A16. No. Federal income tax should not be withheld from the payments that are excludable from gross income under Notice 2014-7. If you do not have independent knowledge that the payments are excludable from gross income under Notice 2014-7, you may rely on a written statement by the employee, signed under penalties of perjury, unless you know that the statement is not true. The statement should affirm the facts you need to determine that Notice 2014-7 applies to payments made to the employee. See Q&A 15.

Q17. How do I complete the Form W-2, Wage and Tax Statement, that I provide to my employees who receive payments excludable from income under Notice 2014-7?

A17. Any amount excludable from gross income should not be included in box 1, Wages, tips, other compensation, of the employee’s Form W-2. If the entire amount you pay to the employee during the year is excludable from his or her gross income, box 1 of Form W-2 should be left blank.

Q18. If the payments I make to my employees are excludable from gross income under Notice 2014-7, am I required to withhold and pay social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) on the payments?

A18. Yes. Even if payments you make to your employees for their services are excludable from gross income for federal income tax purposes, they generally are wages for social security and Medicare tax purposes. Thus, generally, you should withhold and pay social security and Medicare taxes, and report the social security and Medicare wages and taxes withheld on the employee’s Form W-2. However, see Q&A 19 below if you pay the individuals but you properly treat them as employees of the care recipients.

Q19. I pay individual care providers to care for disabled individuals and properly treat the care providers as employees of the care recipients. I fulfill the employment tax responsibilities for the care recipient. If the payments I make to the care providers on behalf of the care recipients are excludable from gross income under Notice 2014-7, am I required to withhold and pay social security and Medicare taxes on the payments?

A19. Maybe. Although payments you make to the care providers as employees of the care recipients may be excludable from gross income for federal income tax purposes, those payments are generally wages for social security and Medicare tax purposes. However, there are several important exceptions to this rule. If the care recipient is the employer of the individual care provider, the FICA tax rules for domestic service (household work done in or around the employer’s home) will apply. Under those rules, payments for services performed for a spouse or a child and services performed for a parent by a child under the age of 21 generally are not subject to social security and Medicare taxes. In addition, if wages for domestic services paid during a calendar year are below a threshold ($1,900 for 2014), they are not subject to social security and Medicare taxes. See Publication 926 for more information on these exceptions. If you withheld and paid social security and Medicare taxes in error because you did not correctly apply one of these exceptions, see the Instructions for Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund.

Q20. I am an agency that is a certified Medicaid provider and I pay individual care providers to care for disabled individuals. Due to the facts and circumstances of how they perform their services, I do not treat the individuals as my employees or as employees of the care recipients, so the payments are not subject to social security and Medicare taxes. Some of the payments I make are excludable from the individual care provider’s gross income under Notice 2014-7. What are my information reporting requirements?

A20. Generally, a payer must file Form 1099-MISC, Miscellaneous Income, to report payments to an independent contractor as compensation for services if the payments are $600 or more during the calendar year. However, if you know that payments to an individual care provider are excludable from gross income under Notice 2014-7, you should not file a Form 1099-MISC reporting those payments. If you do not have independent knowledge that the payments are excludable from gross income under Notice 2014-7, you may rely on a written statement by the payee, signed under penalties of perjury, unless you know that the statement is not true. The statement should affirm the facts you need to determine that Notice 2014-7 applies to the payee. See Q&A15.


Astrology, Horoscopes, Psychic Readings, Horoscope Videos

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College Football Playoff history: Full list of past brackets, winners since 2014

The short history of the College Football Playoff has featured its fair share of both blowouts and drama while establishing a couple teams as powerhouses in the sport.

The four-team format has been heavy on uncontested games in the semifinals but has featured much tighter games in the championship. Even though uncertainty is aplenty at the start of each year, there has not been a ton of parity in the Playoff.

Alabama has made it to four of five Playoffs thus far, winning it all twice. Clemson has made it each of the past five years, Oklahoma has been in four times and Ohio State has qualified thrice. The Pac-12 has the fewest bids of any major conference with two in five years, while the SEC and ACC have had at least one representative each season. The SEC became the first conference to have two teams (Alabama and Georgia) in the Playoff in 2017.

Here is a look at the past winners and brackets of the Playoff over the previous five years and counting.


From Awareness to Action
by William D. Ruckelshaus [April 22, 1971]

Earth Week 1973
by William D. Ruckelshaus [April 8, 1973]

Train Stresses Long-Range Planning as the Environmental Movement Comes of Age
Russell E. Train [April 22, 1975]

Statement on Earth Day 1990
by William K. Reilly [April 20, 1990]

Browner Releases Data on U.S. Water Quality, Calls for New Clean Water Act
Carol M. Browner [April 20, 1994]

The Earth is in Your Hands
by Carol M. Browner [Winter 1995]

EPA to Expand Chemical Right-To-Know Program and Provide Public with Better Health Data
Carol M. Browner [April 21, 1998]

Remarks by Carol M. Browner, Earth Day 2000 Kick Off [April 4, 2000]

Carol M. Browner speech, JFK School of Government, Harvard University [April 17, 2000]


Watch the video: 10th of September: On this day #shorts #history