Special Tax Exemption (STE)
Taxes (W4, MW507)
I9
Certifications
Anything Goes
100

Cookie Monster wants to hire his mom, who does not share the same dwelling.  Do they qualify for a tax exemption?  If yes, which type.

Yes - employment tax exemption

100

What information is required on the W4 and MW507 by the employer?

And where is that info located on the form?

The employer's printed name and address in the employer section, located at the bottom of the form.  

*A signature is not required by the employer

100

What is the purpose of the I9 form?

Employment Eligibility Verification, is to verify the identity and employment authorization of new and existing employees in the United States 

100

Does the NationalCPRFoundation offer in-person courses?

No - All courses are currently online

100

When do we run a background check?

First a BGC is run when NHP is received initiating onboarding process.

BGC results must be received 45 days prior to staff beginning to provide services.

When BGC results get to 35 days, 'RE-RUN" the BGC to ensure that the BGC meets DDA requirements. 

200

Elmo wishes to hire his friend Oscar the Grouch, Oscar wants to work, because he is redecorating his house & needs money but refuses to share a dwelling. Dose Oscar qualify for a tax exemption?  If yes, which type.

Not tax exemption

200

Is it required for an applicant to check their filing status if claiming exempt on their tax forms?

Yes -It is always required for an applicant to check their filing status. 

*Only one status may be selected.

200

Can a first date of employment be listed on the I-9?

No - First date of employment should not be inputted until a start date is determine, which is normally after the I-9 has been submitted.  

(First date of employment should be left blank)

200

Can we accept the American Red Cross certification - 90 day Skills Evaluation after the online portion is completed?

90 day skills evaluation is the hands on portion and must be completed for course to be acceptable

300

Bert and Ernie would like to hire their father who lives with them. Would Bert and Ernie's father qualify for a tax exemption? If yes, which type.

Yes - Employment and Income tax

300

Is it acceptable for an applicant to write "Exempt" on their MW507 for all line items?

No - "Exempt" should only be written on the line that applies OR UNDER line 8 located above the date.

300

What are acceptable forms for List A?

-Passport

-Permeant resident Card

-Foreign passport that contains a temporary I-551 stamp, or a temporary I-551 printed notation on a machine readable immigration visa

-Employment Authorization document that contains a photo (form I766)

300

Does BLS (Basic Life Support) meet DDA's requirements for both CPR and First Aid?

No - BLS meets the requirements for CPR but only covers a portion of First Aid.  Standard First Aid is required to meet all DDA guideline.

                      BASIC vs. STANDARD

400

Big Bird wishes to hire their Aunt, who has raised him since birth. Big Bird and his Aunt live together.  Do they qualify for a tax exemption?  If yes, which type.

Yes - Income tax exemption

400

Can an applicant claim zero "0" AND "Exempt" on the W4 or MW507?

Each tax form can only have one or the other.  An applicant cannot claim an allowance/dependent and claim "Exempt".

*When an applicant wishes to claim "0" they are requesting taxes to be withheld from pay.

400

When is the expiration date needed on the I-9 form?

Expiration date is needed, when staff is checking their citizenship status of Non-citizen.

400

How do you verify a certification if there is no QR code?

-Emailing the facility/company where the certification was completed.

-Calling the facility/company to get more info and validate certification.

-Checking websites for. (And calling to confirm)course descriptions

500
Provide a scenario of each tax exemption.

Open discussion

500

Can an applicant claim "Exempt"  AND request additional withholdings to be held from their check?

No-When an applicant wishes to claim "exempt" they cannot have any additional withholdings taken from pay. 


500

Can an applicant ONLY provide an item on List B?

No - If providing a documentation for List B, you must also provide a document for List C.

If an acceptable List B document is provide (these are documents that establish identify)  If an acceptable List C document is provided (these are documents that establish employment authorization)

500

Are Maryland certifications the only ones that we accept or can they be certified in another state?

Certifications may come from any state, as long as they meet the requirements set fourth by DDA.    (OSHA Guidelines)