After hurricane Irma, the agency folded. The clients son pays me directly now. I worked for them all of 2016 and 2017, then agency shut down. Now their POA son pays me. When tax season comes I don't know how to file cause I was use to getting a form from the agency each year-A 1099..So I don't know what to do this year?
Your status should have been covered in the contract. Did he pay you more than $2100 in a year? Does he decide what work you do and how it is done? Then he is an employer and you are an employee- not an independent contractor.
In any event, he either has to generate a 1099 for you or get himself a Federal Employer ID and withhold taxes from your pay and contribute to Social Security for you. And give you a W2 so you can file your taxes. It's a little harder to set up but in the long run it is better for him and for you if this is done properly.
If you hire someone to work in your home through an agency, it would be a good idea to verify- in writing- that they are covered by workers compensation. Otherwise, if they are injured on your property, they can sue you directly.
There is a big lawsuit happening locally because someone hired a tree service to remove a tree from the property and the worker fell and broke his back. He was an "independent contractor" of the tree service and so he can sue the homeowner for his very extensive injuries. I would not have thought about checking the employment status of the workers before I read about this incident. The homeowner is, in turn, suing the tree service. What a mess!
Whether Mr Busy Dr gives you a 1099 or not, you are supposed to report your income and pay taxes, including Social Security. The SS you pay in now determines how much you will collect when you retire or become disabled, so that's important.
You may want to talk to your employer about your employment status and tax reporting. There are advantages to being an employee: Your employer pays half your Social Security and Medicare taxes, for one thing. And he may be required to pay for unemployment if your job ends.
Working on your own you will have to pay the taxes UNLESS the person has had you fill out the necessary paperwork indicating that they will file the proper paperwork.
If you have not filled out the paperwork then you are responsible. When you have your taxes done the person that prepares the taxes will do that. If you are doing this all on your own and will have your own "business" then you might have to pay quarterly taxes but for that I think you might have to have a business license. You really should consult with a tax specialist. (I do not use them but the programs that are sold at tax time might figure this all out for you as well. )