The IRS considers household caregivers to be employees and not contractors. Since your caregiver is properly classified as your employee you should apply for and receive a Federal Employer Identification Number (EIN). At the end of the year you must issue your employee a W-2 that contains your EIN.
The employer must also register with the State of Florida and pay unemployment taxes each quarter. Be aware that if you hire a home health agency you don’t have to worry about any of this. Just pay the agency’s invoice! For more information read IRS Publication 926, Household Employer’s Tax Guide, or call your CPA.