My dad has been accepted to hospice and is in an assisted living facility. In addition to the monthly cost for his apartment in the assisted living facility, he needs 24/7 care. He's paying for the monthly assisted living facility and the cost of 24/7 aides and nurses.
Each week, each aide/nurse completes a "timesheet" and signs it. Based on the agreed upon hourly rate, he pays them by check. I will be doing his tax return for 2021 and he will itemize deductions. Subject to the 7.5% medical expense "threshold", I will deduct the cost of the aides/nurses and the assisted living facility that he lives in. He's currently bedridden.
Do I have to prepare a 1099 for each aide/nurse? If so, do I have to advise the IRS that I've done that and how do I do it? One aide has mentioned that in 2022, her income will be high.
No, since your dad is an individual and is not paying the aides to do work provided by a business, you do not need to file 1099s nor do you need to report the payments to the IRS.
See What is a 1099-NEC? for more information on who needs to file Form 1099-NEC.