Clients mom is 84 and need care. They originally contracted through agency but now pays directly to caregiver.

[garman22]

Taxpayer's Mom is 84. Needs care. They originally contracted through agency and signed statement that caregiver is responsible for own taxes. Taxpayer's mom is NOT claiming payments as expense.

Does Mom need to issue 1099-Misc to caregiver for payments made if Mom is not claiming payments made? 

[IRonMaN · Accepted solution]

Individuals aren't required to issue 1099s.  Hopefully you weren't planning on some extra beer money by preparing the 1099 for her 🙂

[garman22]

hahaha!! No sir.....i'll take beer money but I told her that she should not have to issue a 1099. I told her I would ask some friends as a confirmation though.

[IRonMaN]

:+1:

[Ernie]

@IRonMaN did he just call you friend - see you do have 2 friends!

[IRonMaN]

That does help balance out with the minus one friends I have at Intuit.

[rbynaker]

Wouldn't Caregiver be a household employee of Mom?

[IRonMaN]

Good point.  

[garman22]

hmmmm.....i wondered that too, Rick. Caregiver, from what I was told, signed a contractor statement stating as such. Re: household employee was her concern. I thought since the mom was not claiming anything, we would not need to file 1099. But Household is def a possibility.