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March 30, 2023
Question

1099-NEC for family caregivers

  • March 30, 2023
  • 1 reply
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If someone receives a 1099-NEC with income reported in box 1 as a family caregiver is the income subject to self-employment tax? The individual is their spouse and is permanently disabled. The taxpayer is caring for her spouse in their home. The taxpayer is neither a trained nurse nor therapist and doesn't provide such services to anyone other than their spouse. 

    1 reply

    March 30, 2023

    No, this is not taxable income. However, since you received the 1099-NEC you will need to enter the income as other income, then make an adjustment to remove it from your taxable income.  To do so, follow the steps listed by Dianew777 in this link

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