Independent Contractor?

by Ms. Moody
(Houston, TX)

I work as an independent contractor. Sometimes if I get in a jamb I will farm out some of my work to my neighbor (stay at home mom). I report all my taxes when I file jointly with my husband. My workload has increased and I'm needing more and more help. How can I legally take deductions on my taxes for what I pay her? She is a friend and neighbor. I don't have her SSN#.