It depends on whether or not the nurse is part of a company providing the care or if u hired one privately yourself. If it was thru a company, then no, you do not. The company is supposed to provide that. Check the fine print just in case. If u hired one yourself, contact an attorney or the company that u have your home owners insurance thru. I hope I was helpful. Good luck to you during this trying time.
Not if they are independent contractors with a business EIN of their own. If they only present their own personal credentials, then yes, your aunt is their employer and must get an EIN# and set up withholding and do the quarterly submittals, send the withholding in to the feds.