Tax question

You are not required to issue a 1099 if you are not a business.  However, if this person is your employee (household employee) then you are required to issue a W-2 and pay household employee tax if you pay more than $2000 over the year.  Whether you have hired an employee, or the caregiver is an independent contractor (self-employed), depends on the business and financial relationship between you.   (If they are self-employed, it is their responsibility to report their income and expenses from their own records, regardless of whether their customers give them any tax paperwork.)  See here for more.

https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee