She has Alzheimer's. I claim the money on taxes. Do I need need to pay SS and Medicare tax?

I thought it was different for a family member who does this .

If the 1040 instructions tell you to pay SS and FICA, pay it and don't argue with them. As a self-employed individual, you must pay Social Security and Medicare taxes. However, since your 1099-MISC income is not subject to self-employment tax withholding, you are required to calculate and pay these taxes yourself. These taxes appear on a Schedule SE, which must be attached to your tax return.