"does she provide a 1099?"

W2.

https://www.irs.gov/forms-pubs/about-schedule-h-form-1040

https://www.irs.gov/businesses/small-businesses-self-employed/hiring-household-employees

https://www.irs.gov/taxtopics/tc756

"Social Security tax and Medicare tax, commonly referred to as FICA tax, applies to both employees and employers, each paying 7.65% of wages. An employer is generally required to withhold the household employee's share of FICA tax from wages. If you pay cash wages of $2,700 or more for 2024 (this threshold can change from year to year) to any one household employee, you generally must withhold 6.2% for Social Security tax and 1.45% for Medicare tax (for a total of 7.65%) from all cash wages you pay to that employee, unless you prefer to pay your employee's share of Social Security and Medicare taxes from your own funds. You must also pay your share of Social Security and Medicare taxes, which is also 7.65% of cash wages. Cash wages include wages you pay by check, money order, etc."