Self employed

further explanation: I received a 1099M from a LLC Medicaid contract payer on the Medicaid DD Waiver program. The full 1099M amount is declared un-taxable to me by the IRS Difficulty of care code.

Im asking about the amount I paid the caregiver on the 1099m I issued to them...since I'm already able to write the amount off, do I need to list it on my return as income paid on a 1099.  I usually list the full amount on Schedule C under other expenses and deduct it off with the IRS Code explanation.