If someone has enough income at 95 years old to file taxes, can they deduct in privately hired home sitters from their taxes?

I was hired as a private sitter, now the son wants social security numbers from the sitters, they were told it was not claimed by the family in the beginning. The lady is 95 years old and does file taxes because of large amounts of interest earned. No one was given a 1099 at the end of January, now it is the middle of Feb. and everyone has filed there taxes. Please help me get this answer