You are not required to issue a 1099 if you are not a business. However, if this person is your employee (household employee) then you are required to issue a W-2 and pay household employee tax if you pay more than $2000 over the year. Whether you have hired an employee, or the caregiver is an independent contractor (self-employed), depends on the business and financial relationship between you. (If they are self-employed, it is their responsibility to report their income and expenses from their own records, regardless of whether their customers give them any tax paperwork.) See here for more.
https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-o...