Because your case may be unique, you should discuss these questions with your tax or legal counsel. Below is some general, overall guidance, but you are responsible for confirming what you need to do in your particular situation: Worker’s Comp: Because the payment to the person or Guardian of the recipient is a reimbursement, the worker’s comp is not required. Form 1099: Is issued for an Independent Contractor(s)/Sole Proprietor(s) receiving over $600 for services in a given year. Under RCAW’s Caregiver Respite Grant Program, the payment (reimbursement) will not be paid directly to the Respite Care Worker or Provider/Agency, but to the respite recipient (caregiver who received respite). The respite recipient (caregiver) may provide 1099 to the Respite Care Worker or Provider/Agency. However, the person receiving payment for their respite services should be completing one when they complete their taxes. RCAW’s Respite Care Grant Program does not need to process 1099’s. Whether or not to complete a 1099 form is between the respite care recipient (caregiver) and the Respite Care Worker or Provider/Agency.