My client issued a 1099 to their babysitter. Do they need to report this on their end on the tax return?

[chiodoinc]

I am not sure if it would be considered a child care credit?

[Terry53029]

They do not have to report on their tax return, and in fact they did not have to issue a 1099 in the first place. If otherwise qualified they can use the expense for the child care credit assuming the babysitting was to work or go to school

[IRonMaN]

Out of curiosity did they hire a contractor or did they have a household employee?

[chiodoinc]

It was a contractor.  For household employees, I believe they have to issue a W2? Is that correct?

[Terry53029]

Correct, a household employee is issued a W2