cowgirlnancy
Returning Member

Self employed

Thank you @GeorgeM777! I had the exact same situation/issue as @czszprgr2  (thank you also and I pray your wife is getting better) with attendant/replacement care from auto injuries in Box 6  of 1099-MISC. I found the same IRS.gov "Family Caregivers and Self-Employment Tax" advice, which said self-employment tax is not owed and to put the attendant care amount in line 8i of Schedule 1, which would be "Activity not engaged in for profit income" on the 2021 Schedule 1 (for when the IRS advice was written) and would be line 8j on the 2022 Schedule 1. I followed your advice which put the amount on 2022 Schedule 1 line 8z "Other income", but since it will be treated the same way as any other income in 2022 and I can't find a way to get it to show up on line 8j, I'm going with that!

 

@AliciaP1 I'm not sure why the insurance company didn't just put the amount in box 3 on the 1099-MISC to begin with, unless they don't know that the person providing care isn't a professional caregiver.