I currently have a caregiver that stays with mom approx 15-20 hrs per week. She is new and is saying that since her husband retired, they do not file income tax and therefore does not want a 1099 issued to her. Does anyone know what is the allowable amount per year a person can make without having to report? She is a close friend with my mom and mom feels comfortable with her. I'm trying to make this work as to not have bring a stranger into the home.