If they provide care in your home they are your household employees and you give them a W-2 for their earnings. If their only other income is social security, the wages from providing care will not be large enough to be taxable.
If they provide care in their home they are self-employed or independent contractors. You don't have to give them any paperwork, they are responsible for keeping their own records and reporting their own income. They will owe 15% self employment tax on their net profit, but won't owe income tax if this is their only taxable income.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/taxtopics/tc756">https://www.irs.gov/taxtopics/tc756</a>
<a rel="nofollow" target="_blank" href="
https://www.nytimes.com/2015/03/14/your-money/contract-worker-or-employee-tax-liability-rests-on-the...>
