Level 3

Is pay for caring for a sick spouse subject to SE tax?

Forum|Forum|3 months ago
March 28, 2026
3 replies
12 views

My client received a Form 1099-NEC for pay she received for the care of her spouse. I know it is taxable income but I'm not sure about self-employment tax. She is not in a business, therefore no self-employment tax. Am I correct?

K

Karl

Intuit Community Champion

Who was the 1099-NEC from? An insurance company, short-term disability...? IHSS will let you exclude the income from income tax for medical care of certain family members in your home (Notice 2014-7), but that usually doesn't get reported on a 1099-NEC.

There might be some exceptions based on the insurance/pay arrangement, but it sounds subject to SE tax to me.

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