@XLS-Pilot
You are not required to issue a 1099 unless you are a business.
However, if you are directly employing the home care aide, and they work in your home (or in this case, your mother pays the aide, and they work in the mothers home), the aide is a household employee, and your mother is required to issue a W-2 if she pays more than $2200 in a year, and she must report and pay household employee tax on her tax return.
In some cases, an aide might be an independent contractor. This depends on the facts and circumstances of the working relationship, and how much control you have over the aide’s working hours and conditions. If the aide is an independent contractor, they are responsible for reporting and paying tax on their own income, and you or your mother does not issue a 1099 because you are not a business.
If you hire the aide through a service, the service takes care of the employment paperwork.
https://www.irs.gov/businesses/small-businesses-self-employed/hiring-household-employees
https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-o...
