Deductions & credits

And sorry, if the care was provided in YOUR home, then the provider is probably your household employee and you must give them a W-2.  And even if the amount is less than the requirement to withhold and pay household employee taxes on your return, or give a W-2, you still have to use their SSN on your tax return to claim the credit and they still have to report the income on their tax return.

https://www.irs.gov/pub/irs-pdf/p926.pdf