My mom is totally dependent on someone to stay with her, so my sisters and I, with the help of a day sitter four days a week, are taking turns staying with her. I applied for Aid & Attendance through the VA because her funds are getting depleted and she missed the qualifying mark by about $10. We could claim the sitter's pay, but my sisters are worried about giving them W2s or 1099s and all the associated paperwork. Mom hasn't had to file a 1040 in several years and they don't want to start that back up. I feel this is a needless worry, that the IRS won't bother about a 90 year old's tax return, or making her pay employee withholdings, which we don't deduct from their pay. What say any of you?