Hi,

One of my clients whom I've been helping out for years has always had non taxable difficutly of care income. He never received a 1099

This year, he received a 1099 for a portion of his payments. He told me that it's for transporting the client to and from appointments and performing day services with the client outside of his home.

Notice 2014-7 mentions that reimbursement for transportation is not taxable but I'm unclear on the amount they're giving him to perform serives with the client outside of the home. My client told me that it's for activities such as going to the park and other rehabilitation facilities.

Thanks