Tou don't. It's a personal expense and generally not tax deductible. You are also not required to issue a 1099-MISC if you are a private individual and not a business. Your aide is required to keep accurate business records of their income whether or not they expect a 1099. However, you are allowed to submit a 1099 even if you are not required.
If you support your parent financially, and if you provide care for a disabled parent who lives with you so that you can work, the expense might qualify for the Dependent Care Credit. And if you support your parent financially, then you might be able to deduct medical care expenses as a Schedule A itemized deduction, but only the part of the cost that is for medical care, and not the part that is for companionship, housework, meal prep, etc.
