My sister provide care giver services to a lady that lives with her all year. She receives a 1099-NEC from the county that pays her for the services. Her charge was going to a center everyday before COVID and we had enough mileage along with other expense to almost zero out the self employment taxes owed. Now, she only has about 25% in mileage as part of her business expenses. She doesn't have a lot of business expenses since its out of her home. I have done the utilities. Also, the deduction for a business office because the bedroom is used exclusively by her charge. Any suggestions on other deductions that I can look at?
Thanks for any help
