If it's reported on a W-2 and provided it is eligible for exemption, see Q11: https://www.irs.gov/individuals/certain-medicaid-waiver-payments-may-be-excludable-from-income
Still an AllStar
At least in California, caregivers receiving IHSS payments could submit a self-certification form to the State, and then haven't received W-2's for the last several years.
However, with the recent Tax Court ruling in Feign that these payments were eligible for EIC, it appears that California has re-started issuing W-2's to everyone.
So we have to go the previous route to exclude the income (if eligible) by putting an offsetting negative amount on "line 21" (now Sched 1, line 8), with the annotation "Notice 2014-7."