This is deductible as a medical expense, along with your other medical expenses such as medicine, supplies and medicare supplement.
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.
You do not need to issue them 1099-Misc, however, depending on the circumstances, they may be Household Employees. If they do this service for multiple people or are in the business of doing this work, they are not your employees.
Don't be confused by the term, "nanny". It applies to all Household Workers.
If you paid your nanny $2,100 or more in 2019, you should withhold and pay Social Security and Medicare on all of her wages. If you paid your nanny $1,000 or more in a quarter in 2019, you must pay the federal unemployment tax, or FUTA. (You may also owe state unemployment taxes.)
Generally, for 2019 an employer needs to pay Social Security and Medicare taxes for “cash wages” of $2,100 or more paid to any one employee. Cash wages refer to checks, money orders and the like. They don’t include “the value of food, lodging, clothing, transit passes and other noncash items you give your household employee.” But cash given to an employee in place of those items counts as cash wage.
