Deductions & credits

Thanks for the answer and help.

I want to make sure that I don't make mistake in filing the tax return.

The 1099-NEC is from the home service company through the state program for caring for my eldly father. So is this income exempt from tax, or just exempt from self employment tax.

1)Based on my underdstanding, it seems I need to pay the income tax but exempt from self employment tax, if so, how should I proceed?

2)Based on your suggestion, it seems I don't need to pay for the income tax for this income from 1099-NEC by putting the negative number of income to cancel out the Other income I input?

Thanks for your help.