topic If I pay a care giver for my senior Mom who wants a 1099 for her services as an independent contractor, how do I report it on my tax return? in Get your taxes done using TurboTax

If I pay a care giver for my senior Mom who wants a 1099 for her services as an independent contractor, how do I report it on my tax return?

tommargie71 — Tue, 04 Jun 2019 19:34:39 GMT

Does your mom qualify as your relative dependent, and did...

Carl — Tue, 04 Jun 2019 19:34:41 GMT

Does your mom qualify as your relative dependent, and did you claim as such on your tax return?
Also, if you paid the caregiver less than $600 in the tax year, you are not required to issue them a 1099-MISC or anything else for that matter. However, why would this caregiver not be treated as a household employee that you would be required to issue a W-2 to?

Tou don't. It's a personal expense and generally not tax...

Opus 17 — Tue, 04 Jun 2019 19:34:42 GMT

Tou don't. It's a personal expense and generally not tax deductible. You are also not required to issue a 1099-MISC if you are a private individual and not a business. Your aide is required to keep accurate business records of their income whether or not they expect a 1099. However, you are allowed to submit a 1099 even if you are not required.

If you support your parent financially, and if you provide care for a disabled parent who lives with you so that you can work, the expense might qualify for the Dependent Care Credit. And if you support your parent financially, then you might be able to deduct medical care expenses as a Schedule A itemized deduction, but only the part of the cost that is for medical care, and not the part that is for companionship, housework, meal prep, etc.

I don't think you should issue a 1099-MISC to the caregiv...

rjs — Tue, 04 Jun 2019 19:34:43 GMT

I don't think you should issue a 1099-MISC to the caregiver. The IRS instructions for Form 1099-MISC say the following.

"Trade or business reporting only. Report on Form 1099-MISC only when payments are made in the course of your trade or business. Personal payments are not reportable."

The caregiver is under the mistaken impression that she needs a 1099-MISC to report the income. She does not need it. She can report the income based on her own records of how much she received.

There is an IRS notice that people who are not required...

Opus 17 — Tue, 04 Jun 2019 19:34:45 GMT