A simple case

The threshold for a employer to report household employment expenses is $4000 for the calendar year that was paid to one employee, as I remember, need to check www.irs.gov.
Your friend is not required to report this to IRS in her tax return. She only needs your SS# or tax ID# to claim reimbursement from her Flexible Spending Account/Dependant Care Spending Account.
For yourself, you may not need to file a tax return to IRS at all. This depends on whether you filed jointly with your hu*****and last year, how much you owned this tax year, and etc.