The IRS frowns on regarding people working in your home as 1099 independent contractors.
If you control your employees’ schedule, what they do, how they do it, and their wages, the IRS regards them as W-2 employees.
By contrast, if for example a lawn contractor offers his services to the public at large, brings his own tools, and controls how your lawn is serviced, then he is an independent contractor.
The control of “how the work is done” is one of the central premises in these considerations.
Caregivers have the right to claim that they were given a 1099 incorrectly when they file their own taxes.
In these instances, the IRS will then audit the family for the unpaid payroll taxes they may be delinquent on.