There are exceptions for reporting the income you pay your child's grandmother for watching your child while you work. You can provide her a Form 1099-MISC which she would report as other miscellaneous income on line 8, 2019 Schedule 1. Other Income. She will not report it as self-employment income as she is not in the business of providing care giving services.
Please see the following links:
Family Caregivers and Self-Employment Taxes- IRS
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