Be aware that if you pay anyone for services or goods that total $600.00 (or more) you will be required to file a 1099 with the gov.
This is (of course) another gov. gimmick.
Example: 'Mary' across the street helps me take care of Russ and I am paying her for her time. I may be paying her in cash BUT IF I want to take that outpay and claim it as a medical expense at the end of the year on his tax return, I'll have to provide the gov. with the 1099's to prove I paid out the money.
SO this does not only apply to business small and large but to individuals as well.