Can I deduct or get credit for providing 1099-NEC for independent in-home caregiver (non family)?

It depends. You would only file Form 1099-NEC if you have a business or a rental and you pay an independent contractor $600 or more for work related to your business or rental. Then, you could have a deductible business expense or rental expense. See this TurboTax tips article for more information regarding Form 1099-NEC.

If you pay someone directly (not through an agency) to work in your home as a caregiver or housekeeper, then they are considered household employees and you are responsible for their social security taxes. Please see this TurboTax tips article for more information regarding household employees.

If the caregiver is providing medical care, and the recipient of the care qualifies as your dependent, then you could have a deductible medical expense. If the recipient is you, your spouse, or a dependent, you can include in medical expenses wages and other amounts you pay for nursing services. The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. These services can be provided in your home or another care facility.

Generally, only the amount spent for nursing services is a medical expense. If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent on nursing services.

See IRS Publication 502 and this TurboTax Help Article for more information.

In addition, you would only be able to get a deduction for Medical Expenses if the total of the qualified expenses exceeds 7.5% of your Adjusted Gross Income. For example, if your AGI is $50,000, the first $3,750 of qualified expenses (7.5% of $50,000) doesn't count.

See also this interactive interview Can I Deduct My Medical and Dental Expenses? at the IRS website.