I want to get a deduction for the money I've been paying to an individual for taking care of my son, she asked me if that means she has to report that income?

Yes she has to report it.  Does she work in your house or hers?
You will need her ssn to claim the Child Care Credit.

To enter the Child Care Credit go to…
Federal Taxes
Deductions and Credits
You & Your Family
Child and Dependent Care - click the Start or Update button

She works in my house.