@TheBac I was going to PM you to keep from steering this thread back to matters of tax, but this is something important enough to warn people about that it bears putting in public. When you hire a home health aide company to supply a their employee to do what you are saying, you are in the clear. When you hire a person, or let’s say the service tells you after a while to just pay that person directly, then you become a Household Employer. Like any other employer, you are required to insure them for workers comp, you need to withhold taxes from their pay, you need to file employer forms and pay tax, and you provide them with a W2. You never want to fall into that mess. Most people have no idea they are employers in these situations, until something happens where the aide goes to the dept of labor for something like a job related injury, family leave for pregnancy, unemployment benefits… and then they proudly state that you were their employer!
As for the $15k, which is now $17k and soon to be $18k - that’s the limit and then you file the return but no tax (unless you exceed as I mentioned earlier). With gift splitting you and your wife can give someone $34k instead of $17k before having to file a gift tax return.
Last thing - review the Activities of Daily Living with his doctor. He may be able to claim a medical deduction for his care expenses - See IRS Pub 502.