The IRS website does not address private pay caregivers for aging parents, only reimbursed or payed by an outside source like insurance.
There is a provision for family who are payed caregivers and live in the household as such. We are not considered employees, nor self employed but our own category. The person is now under guardianship but it came after the fiscal year ended.
I did not receive anything but payment, nothing withheld nor can I locate anything to guide me on where to report non-taxable income, which is the question.
