If I am paying someone to visit my mom/dad at home during the day how do I report that on their tax return?

my mom is in rehab and my dad is home and has alzheimer's. i'm going to have someone check on him twice a day and pay for that service. she is a friend/neighbor. if she provides an invoice for her time and declares it on her SE tax return can we claim it on my parents tax return as an expense, i understand that we have to report anything over $600 and provide a 1099 form to her and she will provide us with a W9, correct? thanks!