• Your spouse
• Your child under age 21
• Your parent or
• An employee under age 18, and
• The individual worked in and around your home as a baby-sitter, nanny, health aide, private nurse, maid, caretaker, yard worker, or someone who does similar domestic duties,

For more information on Who Is A Household Employee, it is recommended that you get Federal Publication 926, Household Employer's Tax Guide, by calling the IRS at 1-800-829-1040.

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