Caregiving and cash payments

I have to opportunity to potentially be a caregiver/companion for someone's elderly mother. It'll only be about 6-8 hours a week at this time with increasing needs anticipated in the future. What do I need to keep track of and file each year for tax purposes? I will be working independently and not affiliated with any company. Also, what would they need to keep track of/file if anything (me paying taxes on income/ them withholding income for taxes)?