Thanks for the quick response. I just want to be sure that I didn't mislead you on one item:
You said that "it sounds like the Nursing Home is paying her from their payables." I'm not quite sure what that means, so let me describe the situation in more detail. The nursing home has an account for each resident's miscellaneous spending - say they want to spend $10 at the gift shop, or want to get their hair done, or go on an outing organized by the home. The money in the account is provided from the resident's own funds, or, as in our case, from the funds of a family member. If the money runs out and isn't replenished, the resident can't use the gift shop, get their hair done, etc. As a convenience to us
, the nursing home pays the aide every 2 weeks out of that account. If we forget to top up the account, the aide doesn't get paid. I would have thought that the nursing home is simply facilitating the payments, but isn't any more responsible for issuing a 1099 than my bank would be for issuing a 1099 if I paid the aide using a personal check.
Does this clarification change anything in your previous response?
2 related items:
1) If I were to issue a 1099, which am I issuing? I take it a 1099-misc
? Where do I get a copy of the form
that I can use?
2) You say: "All of her personal aid expenses should be a deductible medical cost." Deductible to whom? I'm paying the aide, so presumably I get the deduction
. But isn't there a rule that I can only take a deduction for someone if I provide more than 50% of their support (which I'm not, since I'm not paying the cost of the nursing home, which is the vast bulk of her living expenses).