If I am going to pay my mother for baby sit my children do I need to give her a 1099 MISC?

[Lisa995]

If you're going to claim the child care credit for having paid her for child care (you have to enter her name, address, and SSN on the child care credit form), then she would need to declare that income as self employment income….you wouldn't need to issue her a 1099MISC though, since you're not a business.