I am not sure the IRS cares, they get their money (double FICA etc). As long as you can prove you are not a "hobby" they seem OK with 1099s. They are actually getting more strict about being sure everyone files a 1099 any time they pay anyone.
If you have a sharp pencil, you can make out OK on the 1099 on your schedule C but be sure you keep very good records.
I got audited once and actually got more money back but it was because I had more information than I needed to prove what I claimed. In my case, I was claiming utilities without claiming home office but I had the documentation to prove I had a home office.
It turned out to be just the opposite of what I heard, NOT claiming a home office got me audited. The IRS guy told me to add in the home office and resubmit my return. I got a few more bucks back.


"Insurance" may be the biggest issue people ignore.
The issue with this job will be O&E and liability insurance but it is deductible. You certainly do not want to be "naked" working in someone's home. Too many things can go wrong.
You also want your truck insurance to recognize this is commercial use.
Obamacare will make the individual buy health care or pay the fine the way I understand it


Greg Fretwell