My mother has been diagnosed with Dementia. The doctor says she needs 24-hour care/supervision and has placed this diagnosis in her record. Her insurance will not cover. We hired a friend 2023 to help her while we work and pay her hourly. The friend is not a professional.
I thought I had to prepare a 1099 (NEC or MISC) to report this service and take a deduction for the cost. However, my research indicates that only businesses are required to file 1099s, and Turbo Tax will not let prepare a 1099 without an EIN. Obviously, my mother is not a business. I believe the proper way to take this deduction is to report it on Schedule A and provide the provider (our friend) with documentation to report the income on her Schedule C. Is this correct? If not, what is the proper way to handle this for both my mother's taxes and the provider's taxes? Thanks
