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?

Installment sale

A sale of property that allows for tax deferment if at least one payment is received after the end of the tax year in which the sale occurs. The installment method does not apply to year-end sales of publicly traded securities. Dealers may not use the installment method. Investors with very large installment balances could face a special tax.