Do you report taxes for baby sitters?

Question

Do you report taxes for baby sitters?

Answer 1

State law may vary, but the Federal requirements are:

If you claim the Child Care Credit, you need their SSN.  Eventually, the IRS will catch up with them.

If you pay all household employees $1000 in a calendar quarter OR one household employee the amount of one Social Security credit (now $1500) per calendar year, you are supposed to prepare W-2s and pay the resultant social security and employment taxes with form 1040 Schedule H.  One would assume that a babysitter working in YOUR home is an employee.

Answer 2

Nope. They aren't your employee.

Answer 3

Not unless the babysitter is your employee.

Answer 4

I wouldn't if only hard cash changes hands and there is no written record(s)

Answer 5

If it's a kid babysitting occasionally, no.  If it's a regular babysitter in your home, you are legally supposed to be treating them as household employees, and withholding taxes and paying employer taxes.  This doesn't always happen this way.