My wife's sister has brain cancer, and her mental state has left her very confused, and scary--ie she gets up in the middle of the night to fix food,using the stove, doesn't remember doing it. Has my sister bring over food, eats it, then 30 minutes later asks why her food hasn't arrived. The family is thinking of asking younger family members to assist with watching her, paying $15hr, just to keep an eye on her. My concern is the tax implications for the younger members--anything over $600 a year must be reported. Or just do it "under the table".