Alpine Homecare Blog

Further Update on IRS Caregiver Live-in Exemption (IRS Notice 2014-7) under CFC:

12/15/2025

What is the IRS Caregiver Live-in Exemption?
IRS Notice 2014-7 states that certain caregiver income (so-called Difficulty of Care Payments) that is received for caring for a client that is receiving services under a Medicaid HCBS waiver is not subject to Federal and State income taxes, if the client and caregiver reside in the same residence.

Does Alpine allow Caregiver to take advantage of IRS 2014-7?
Yes, Alpine has allowed its caregivers for over a decade now to claim the Difficulty of Care / IRS Live-in Caregiver exemption and, if they so chose, has not withheld Federal or State income tax from their paychecks.

Will the IRS Caregiver Live-in Exemption still be valid under CFC?
HCPF has requested confirmation (via a private letter ruling) from the IRS regarding the applicability of IRS 2014-7 under Community First Choice (CFC), as technically CFC is not a waiver service, but a State Medicaid plan. The expectation is that it will be possible to claim this exemption under CFC as well.

UPDATE AS OF 12/15/2025: HCPF received a favorable decision from the IRS on this request on December 12, 2025. The IRS indicated that payments for select CFC services to live-in caregivers can be considered Difficulty of Care payments that are excludable from federal income tax under § 131 of the Internal Revenue Code.

The IRS private letter ruling for Colorado confirms that IRS notice 2014-7 (Difficulty of Care Payments) is applicable to services under the Community First Choice program.

Alpine will therefore continue to allow its caregivers to take advantage of this exemption and will continue to not withhold any State or Federal income taxes from Alpine Live-in caregivers who choose to take advantage of the exemption.

Please do not hesitate to contact Alpine at 303 309 6202 if you have any more questions about Difficulty of Care Payments under CFC or would like to claim the IRS Caregiver Live-in Exemption.

HCPF ends Nurse Assessor Program effective 12/15/2025

12/15/2025

With Operational Memo 25-075 HCPF is ending its Nurse Assessor Program:

"Since its launch, the Nurse Assessor Program has faced numerous operational challenges. As a result, the Department is implementing the following changes to preserve member access to services and reduce administrative burden to individuals, case managers, and providers:

Ending of the Nurse Assessor Program for Health Maintenance Activities (HMA)

Effective immediately the Department is stopping all new referrals for HMA assessments conducted through the Nurse Assessor Program.

This means:
• No new referrals should be sent to Telligen to initiate an HMA assessment.
• HMA assessments currently scheduled with Telligen will be processed
through to completion. Members with a scheduled Nurse Assessor/Telligen
assessment for HMA will complete this assessment and receive their outcome
notice by December 24, 2025.
• Member referrals with a pending, not-yet-scheduled assessment will be
cancelled. Only assessments that already have a scheduled appointment will
be completed.
• Members needing an HMA assessment for new or existing services, as of
Dec. 22, 2025, will be assessed for and receive authorization from their Case
Manager (CM).
• Case managers will resume full responsibility for determining HMA hours
using the Direct Care Services Calculator (DCSC). More information on the
specific details on the use of the DCSC will be provided in a forthcoming
memo. "

Alpine announces Employee of the Month Winners for October 2025!

12/11/2025

For outstanding service to our clients, Alpine Homecare is pleased to announce the following Employee of the Month winners for October 2025!

Alpine Anniversary Bonus coming THIS Payroll (12/12/25)!

12/10/2025

Dear Alpine Caregivers,

This is just a friendly reminder that all eligible Alpine caregivers will be receiving Alpine's $300 Anniversary Bonus with this Friday's paycheck (12/12/25).

In order to qualify, caregivers needed to have joined Alpine no later than July 1, 2025 and still be actively working for Alpine on the bonus payment date.

Thank you for all your hard work and dedication!!!

Alpine Homecare, LLC