Re: child care income for senior
- From: "LTSLLC" <lizcanotaxservicesllc@xxxxxxxxxx>
- Date: 19 Mar 2006 07:09:59 -0800
Your mother could be either self-employed or an employee, depending on
who has control of the work she is doing and how she does it, and where
she does the babysitting.
Refer to Publication 926, Household Employer's Tax Guide
Do You Have a Household Employee?
You have a household employee if you hired someone to do household work
and that worker is your employee. The worker is your employee if you
can control not only what work is done, but how it is done. If the
worker is your employee, it does not matter whether the work is full
time or part time or that you hired the worker through an agency or
from a list provided by an agency or association. It also does not
matter whether you pay the worker on an hourly, daily, or weekly basis,
or by the job.
You pay Betty Shore to babysit your child and do light housework 4 days
a week in your home. Betty follows your specific instructions about
household and child care duties. You provide the household equipment
and supplies that Betty needs to do her work. Betty is your household
Household work is work done in or around your home by the following
*Similar domestic workers
Workers who are not your employees.
If only the worker can control how the work is done, the worker is not
your employee but is self-employed. A self-employed worker usually
provides his or her own tools and offers services to the general public
in an independent business.
A worker who performs child care services for you in his or her home
generally is not your employee.
If an agency provides the worker and controls what work is done and how
it is done, the worker is not your employee.
You made an agreement with John Peters to care for your lawn. John runs
a lawn care business and offers his services to the general public. He
provides his own tools and supplies, and he hires and pays any helpers
he needs. Neither John nor his helpers are your household employees.
More information about who is an employee is in Publication 15-A,
Employer's Supplemental Tax Guide.
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