1099-Misc Box 6

[Gail in Virginia]

Client is taking care of her mother. The mother's LTC policy is paying the client. She received a 1099 MISC with approx $14000. in box 6 for personal health care. According to the instructions on the back of the 1099MISC this should go on Schedule C, but my client is not in the business of providing personal health care - she is only doing this because it is her mother! No question it is taxable income, but does she have to pay SE tax on the money? Any body know where I can find a citation to substantiate not putting this on schedule C?

[TAXBILLY]

I looked at the directions and can find no where does it say it must go on a Schedule C. It does say to report it in your trade or business which this is clearly not. I would put it in its proper place which would be line 7.

taxbilly