How much can a caregiver make per year without having to file income tax?

Katiekate, that's true for reporting, but not for filing. IOW, the employer doesn't have to give you a 1099 for less than $600, but that doesn't mean you don't have to include it in your income.

The threshold is $600 per year

Income less than $600/year does not require a 1099. However, it is in your best interest to issue a 1099. In FL, medical and personal-related caregiving duties such as bathing assistance, toileting, dressing, etc are legitimate deductible items for your Mom's tax return. We have been itemizing these expenses for six years on my MIL's tax return. I empathize with the Caregiver, but you need to protect your interests as well as your Mother's... Consult an Elder Care Attorney for more information. We learned so much by doing so.

The short answer is that it's impossible to know without knowing how much other income the couple has each year. Social security (I assume that's the other income) become partially taxable at a certain point depending on how much other income there is.

The other issue is accounting for the senior's outflow of income in year before applying for Medicaid, if Medicaid becomes necessary. Something that looks like a gift in the previous five years could cause trouble in a senior's eligibility for Medicaid.

A 1099 may not be appropriate at all. The caregiver may need to be treated as your employee. Check that out while you are doing research.

Check the IRS website and search for caregiver. Most times a caregiver is considered an employee. Mom should be paying taxes, disability, Medicare, etc for her. This should be done legally. Check with an elder law attorney. Or call the Department of Labor.

The limit you can pay household help without reporting it is very small perhaps $2,000 a year or less

Can you ask an accountant?
Or you may want to Google the subject. The answer is out there.

Thanks MacinCT ! My thought is there used to be an allowable amount..not sure if that's changed. Another family member handles the bookkeeping but she claims to have problems finding an answer.