I am caregiver for my 95-year-old mother who has some dementia and balance issues. She lives with me and cannot stay at home by herself. Our long-time hairdresser/friend (Anna) comes to our home 3 hours per week so I can go out to doctor appts and errands. I pay her $25/hour. She watches TV with my mother and talks to her; mother never leaves her chair during these visits. (We also have a certified home health aide, paid through an agency, who comes for 2 hours 6 mornings and 1 afternoon per week.) Anna started helping us last summer while my mother was recovering from a fall; for several months, she was with us for about 6-7 hours per week, but now it is closer to 3. I believe I need to file a form 1099 for Anna for 2016 but I'm not sure.