No you do not need to issue a 1099 or require the caregivers to provide you with a W-9. You are not a business or a financial institution. It is not clear from your post what expense you are wanting to deduct, since you do not explain whether any of the help is of a medical nature, or if the person receiving the care is your dependent.
You might have a household employee---but again---that is unclear due to the lack of details.
https://ttlc.intuit.com/turbotax-support/en-us/help-article/taxation/considered-household-employee/L...
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
