You and/or your mother are not a business so you do not issue a 1099NEC to the friend who is helping with your mom. The friend who is providing care to your mom is receiving self-employment income, and can enter it on their tax return whether they have a tax document or not. Many self-employed people enter that sort of income without 1099's.
What is unclear is how you are trying to deduct the cost of the care for your mom. Is your mother claimed as a dependent on your own tax return? Are you trying to enter the home care as a medical expense? Or are you trying to enter it for the child and dependent care credit? You mentioned that the care is taking place while you work. If you are trying to use the child and dependent care credit you will need the Tax ID or SSN of the care provider. The care provider then must report the self-employment income on their own return-----and the amount you report must match the amount they enter.
And.....does the friend providing care actually have expenses to enter on a Schedule C? What expenses do they have for caring for your mom? Where is the care taking place? In the care provider's home? Your home? Mom's home? Whose money is paying the care provider? Your money? Mom's money?
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
