Tax preparation with Difficulty of Care pay in NJ.

I’m the caregiver in NJ for my adult disabled daughter. I’m paid thru two separate programs and my pay from both programs is Difficulty of Care income. At the beginning of each year, I fill out a new W4 for each program. The woman who is doing my taxes this year is saying that NJ has a $20,000 cap on DoC exemptions and I’ll owe on anything above that $20,000. There IS no cap.

This is what she is going by..line 5 on one of my W4 exemption certificate forms that’s (I think) talking about filing exempt if you didn’t make enough to be taxed. Filing single is $10,000 or less, filing HoH is $20,000 or less here in NJ. I think she’s confusing me filing exempt due to DoC pay with filing exempt due to income made. Is that correct?