I received payments from my state as a personal support worker for my child who has cerebral palsy. It was reported on a W-2 form. Am I taxable on this?

Adjusted gross income (AGI)

Gross income less allowable adjustments, such as IRA, alimony, and Keogh deductions. AGI determines whether various tax benefits are phased out, such as personal exemptions, itemized deductions, and the rental loss allowance and modified adjusted gross income (MAGI).