Have a Tax Question? Ask a Tax Expert
If the caregiver is self employed and offers her services to the public then you are not required to withhold taxes or pay employer taxes. Household workers are your employees if you can control not only the work they do but also how they do it. If this is an individual that does not and would ordinarily not offer her services to the public then she is a household employee. You follow the withholding based on wages paid. You will also need to complete Schedule H when you file your return.
A W2 would be issued.
You do not issue a 1099MISC because you are not paying her for services rendered to a business. This is a personal expense and a 1099MISC is not issued.
How much you direct her work and whether or not she does this as a regular service would determine if she is an employee or not.
You are required to click a positive rating if I am to be credited with the response.You have to actively click on a rating and click submit. Smiley Faces or Stars.
Checking to see if you responded