Since you are not in the trade or business of providing care-giving services, any income you receive for taking care of your father would NOT be reported as Non-employee compensation, and you would NOT owe self-employment tax on it.
Instead, you would report the full amount as "Other Income" on Line 21 of your tax return.
https://www.irs.gov/businesses/small-businesses-self-employed/family-caregivers-and-self-employment-...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
