Caregiver

[Forensicacctnt]

Client has her Mother living with her. A caregiver is there daytime only, Monday - Friday. The caregiver works independently taking care of the Mother and is skilled in this type of work. Caregiver is paid by the hour. There is no direct supervision required by my client. In this case, can she be classified as an independent contractor and not household employee?
Thank you for your help on this matter.

[TaxGuyBill]

In my opinion, this could go either way.

Ideally, the Client should discuss the situation with the Caregiver and put the agreement in writing.

I realize Clients rarely do such things, but if the Client had the Caregiver fill out a W-9 or a W-4, that would have some indication of the initial agreement.

[Lion]

You'll want to ask some questions. Is the caregiver an employee of the mother? Of your client? Is mother a dependent of your client? Does the caregiver have her own business, other clients, right to send someone else to work in her place, right to work when she wants or must be Monday-Friday daytime, etc.? From the little OP said, sounds like an employee. Read Form SS-8 and its instructions; then discuss with your client the employee vs. IC issues.

[Forensicacctnt]

In my opinion, this could go either way.

Ideally, the Client should discuss the situation with the Caregiver and put the agreement in writing.

I realize Clients rarely do such things, but if the Client had the Caregiver fill out a W-9 or a W-4, that would have some indication of the initial agreement.

Thank you for the information.