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@Terry53029 wrote:

 Agency did not withhold any SS or Medicare tax. They should have withheld,

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Are you SURE about that?  Social Security and Medicare taxes are NOT always required.

Although the "agency" may have issued her a W-2, in some cases the employer is considered the person receiving the services.  If that is the case, the person is a Household Employee, and in some cases a Household Employee is NOT subject to Social Security and Medicare taxes (such as if it is your spouse).

Q12: https://www.irs.gov/individuals/certain-medicaid-waiver-payments-may-be-excludable-from-income

https://www.irs.gov/publications/p926#en_US_2020_publink100086740