Families often engage a family member to provide elder care services and wish to fairly compensate them for their work. Publication 926 linked below on pages 4-5 outlines the limited family member exemptions from the employment taxes. These include your spouse, your child under age 21, and your parent (with certain exceptions). In general, other adult family members who receive a wage for their services are treated like any other employee.
Discussion: Employee or Contractor?
Click Here for Publication 926 (Adobe PDF format)
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