Do I need to issue a 1099 for Home Health Caregivers?

[superswede3]

We have private caregivers who come into the home to care for our elderly mother (dressing, toileting, hygiene, feeding).  They do not live in.  Is it necessary to have them fill out W9's in order to deduct these expenses?

Thanks for your input!

[Bsch4477]

You are not a business taxpayer just because you hire an in-home caregiver. Therefore, you typically would not need to file a 1099-NEC.  Keep evidence of your payment to document any deductions you may be eligible to take. 

[xmasbaby0]

No you do not need to issue a 1099 or require the caregivers to provide you with a W-9.   You are not a business or a financial institution.   It is not clear from your post what expense you are wanting to deduct, since you do not explain whether any of the help is of a medical nature, or if the person receiving the care is your dependent.   

You might have a household employee---but again---that is unclear due to the lack of details.

https://ttlc.intuit.com/turbotax-support/en-us/help-article/taxation/considered-household-employee/L...

[yvonne2915]

Yes, the person in question is a caretaker/private nurse. So, is considered a household employee.

[xmasbaby0]

Household employees get a W-2---not a 1099.   If you were paying the caretaker privately instead of through a healthcare service, you need to issue a W-2.

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-payments/pay-taxes-pay-household-emp...

https://ttlc.intuit.com/turbotax-support/en-us/help-article/taxation/considered-household-employee/L...