No you do not owe self-employment taxes. It is reported as other income on line 7. It is taxable income however. Here is a link with IRS discussion.
1. Click "Income & Expenses" at the top of the page
2. Scroll down to "Less Common Income"
3. "Show More"
4. "Start/Revist" "Miscellaneous Income"
5. Describe as "Family Caregiver"
This will show on Schedule 1 line 8 that carries to Line 7A on your 1040. No self-employment taxes.
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