If you are paying the adult sitter and you supply them with a Form
1099 then you may be able to take some if not all the deduction
on your return
The 40+ hours is a issue that is set on employers by the state
that you reside. If you have an employee, then the law
states that you have to pay 1.5 times their normal rate
for any time over 40 hours. Federal
Holidays in most states is 2 times their normal rate, and some states even require that you pay 2 times their normal rate if they work more than 7 consecutive days. This is only for employer/employee relationships not for contracted relationships.
I hope this helps!
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