No 1099 recieved

[jimmmk]

My wife is helping a friends elderly sister every week, average 5 hours a day and they pay her, they're not a business and my wife did not receive a tax form ie: 1099 from them, so how do we file this income? What form or section do we fill out for the IRS?

Thanks

[PaulaM]

She would file this as self-employment income (treated as a business) on a Schedule C. She will enter the income she received and can deduct expenses for her business.

[jimmmk]

there wont be any deductions, would it be OK to use Schedule C-EZ?

[JACKSCHIMPF]

This is just my opinion, but if it is under a certain dollar amount for the year I don't believe you t need to declare it, at all. 

If it is over that threshold and the person paying for help did not claim this as an out-of-pocket expense, you might be opening up a can of worms and creating more paperwork for yourself than you need.  If you do file or claim it, you may need their SS# and then it might be a hassle for them to amend their return to then go back and add that they paid your wife this money when you could have just left well enough alone.    All my opinion but no paperwork and clarification they did not issue a 10-99, I would just let slkeeping dogs lie and/or check if the amount is under the threshold

[HollyP]

You can use Sch C-EZ if you meet the requirements discussed in our article here.

[jimmmk]

So heres what going on, the elder person she is helping out sends her insurance company what she pays my wife every two weeks and they reimburse her, apparently she has a very good insurance. The insurance company sent the elderly woman a 1099-TLC(long Term Care) for her records but she did not have to file it with the IRS. 

Would this go under miscellaneous income? Fill the C-EZ form?

[jimmmk]

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