Since January 2014, HCBS (home and community based) live ins have been identified for special tax purposes.  When live-ins sign up with DMAS, fiscal agent (payroll), EOR, and their service facilitator, they fill out separate tax documents that persons not living with the care recipient fill out.  These are important IRS and Virginia Dept. of Taxation documents for identifying live-ins only.  DMAS's contracted fiscal agents must identify and treat live ins very differently with payroll actions.  The fiscal agents have them identified in their software files as well.