If you paid cash wages during 2005 to an individual who is not: - 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,
Then they may be your employee.
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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