How did you pay her and how old is she? Any home care worker is an employee and should be paid by Form W-2. You will probably be able to claim it, but if she does not have a W-2, she may be required to file and pay SE tax.
Family employees have their own set of rules.
Payments for the services of a child under age 18 who works for his or her parent in a trade or business aren't subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child.
If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they’re not subject to social security and Medicare taxes until the child reaches age 21.
Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, aren't subject to FUTA tax. Payments for the services of a child of any age who works for his or her parent are generally subject to income tax withholding unless the payments are for domestic work in the parent's home, or unless the payments are for work other than in a trade or business and are less than $50 in the quarter or the child isn't regularly employed to do such work.
Shes22 we pay her 1000 a month 12,000 for the year she cleans and prepare s meals for the home day care where and how should I legally claim this thank you
At this point, your best legal option for claiming a business expense deduction is to issue her a Form 1099-NEC.
As a 22 year-old, she should have been paid by way of a traditional payroll with you, as the employers, withholding and paying income/employment taxes and issuing her a Form W-2. As a home day-care worker, she would have been an employee, not a sub-contractor receiving1099-NEC.
You would be subject to late-filing penalties since this form was due at the IRS by March 1, 2021, but these should not be onerous (you are only a few weeks late). You may even be able to have them waived. See Penalties for Missing the 1099-NEC or 1099-MISC Deadline
From Businesses have Feb. 1 deadline to provide Forms 1099-MISC and 1099-NEC to recipients: "Businesses must send Form 1099-MISC to recipients by February 1, 2021, and file it with the IRS by March 1 (March 31 if filing electronically)."
See How do I create W-2 and 1099 forms for my employees or contractors? for getting caught up on 2020 and, if she is still working for your daycare, 2021