How do I 1099-misc a household individual for cleaning services and/or health care. I am not in a business, I just pay for home cleaning and home care services

[mhicks]

I am the payer not the receiver, how do I prepare the 1099 M for the caregiver and include it in my return?

[Hal_Al · Accepted solution]

You don't. Individuals do not issue 1099-MISCs; only businesses.

The payee does not need anything, from you, to file his/her own tax return.  He files his self employment from his own records. However, if he is audited, it would be helpful to have a paper work trail (pay him by check not cash).

[Hal_Al]

However, your are not prohibited from issuing a 1099-misc. See <a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/3064922-how-do-i-issue-1099-misc">https://ttlc.intuit.com/question...>

[mhicks]

Confusing, I called the IRS this morninng and the rep told me issuing a 1099 M is required under the law.