1099 -

[Astur]

I am over 70 and pay another to provide services I can no longer perform.  I pay regularly but they are not my employee.  Do I report what I pay to the IRS - if so on what form.  Do I provide the person with a 1099 - if so which one?

[MinhT1]

As a private person, you do not need to file any tax form such as a form 1099-NEC for payments for non-business related services.

The person receiving the payments has an obligation to report the payments as self-employed income on his own personal tax return.

[Astur]

Thanks