If you are paying the caregiver directly, yes, you should. The nursing home may have a service you could pay instead. I'd look at that route. I would tell you that you are unlikely to get caught if you just pay a person directly, but, frankly, if you just pay them directly, it's not the IRS you have to worry about.
How about asking the doc to prescribe sleeping pills for him?
How about asking the doc to prescribe sleeping pills for him?