Tax question about reports for independent contractors

[user2010]

An elderly taxpayer in poor health would often enter a nursing home for personal care that is medically necessary. This one elected to continue to live at home with the assistance of several persons who schedule various times during the week. These people are paid hourly, by actual hours worked, which varies somewhat for each one. They are understood to be independent contract laborers. What is this  taxpayer required to do so far as withholding or reporting? Is a 1099-MISC the right answer? (Box 7, Nonemployee compensation?) Are any other options on 1099's required? Do any deductions from pay or contributions for Social Security required by the payer? (We assume that these persons will report the income on Schedule C of their form 1040s.)
Second, does the elderly taxpayer in poor health have rights to deduct
any of these costs as medical expenses?

[CherylW · Accepted solution]

You are correct.  A 1099-MISC is how to report that income.

Here's a link to fill those out:

Quick Employer Forms

The caretakers are responsible for their own federal income tax and all (15.3%) of their social security tax.

The elderly taxpayer can deduct wages paid for nursing care (see Nursing services, in this:)

IRS-Approved Medical Expenses

You may want to go down the list in blue on the left of the publication:  there may be more expenses that you overlooked.