Notice 2014-7

I am a certified independent provider with the Ohio Departmental Disabilities. I have two clients. One   of the clients is my son who lives with me.  He has a state medicaid waiver that areexculdable under Notice 2014-7. The other client is also under Ohio Departmental Disbailities. I provide supervision once a week at my home. He does not live with me. I have medicaid waiver invoices that shows what was billed for both. At the end of the year I get a 1099NEC.  How do I show the amont for my son on schedule C