1099-NEC

Hello, I am doing my daughter's taxes and she got a 1099-nec. This for taking care of her son who I autistic, such as taking him to and from a special school, working at home with him, etc. this is pretty much a full-time job so she can't get a job outside of the home. does she have to pay taxes on this or does this fall under the medicaid waiver payment as difficulty care payment?

 

Thanks in advance for your help.

Len