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happytobe Asked January 2014

What are the tax obligations for paying a companion sitter for my Mom?

We are having to pay someone to sit with my mother (90 years old). No work is required. Payment comes presently from my mother's limited resources. Do we have any tax obligations?

pamstegma Jul 2016
a53listener, if you got a W-2, it should show taxes withheld. Are you sure it wasn't a form 1099? Companions do not cook, clean or pass meds. They just chit-chat.

a53listener Jul 2016
do these apply to ( Independent health care providers) that are simply componsitters? The paperwork is titled in parentheses and we receive a W-2. i am not a RN, LPN or licensed, do not work for a company. I cook, clean, give assigned medicine and visit and play games. I'm paid from a LTC claim. Do i pay mega taxes and quarterly?

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desert192 Jan 2014
Check with a tax lawyer in your state. In the past you could 1099 a companion sitter. (They need to give you their SSN name address etc. - sign a contract agreeing to be 1099 and stateing all taxes will be paid by them). You will have to 1099 them if over $600 per year.

Don't know if this has changed since 2011 -

igloo572 Jan 2014
Download a W-9 & I-9 and have them fill that out. Make sure you get a copy of whatever document they list on the I-9.

They will be considered household employees and will need to have a W-2 issued to them with the employer (this would be you or your mom) paying the appropriate taxes on their earnings. They will be building up their SS payout by doing this too.

If your mom is paying for this, see if AARP is doing tax work in your area. In my mom's city there is a whole IRS & AARP sponsored program for volunteers to get trained to do elderly taxes. These are called the VITA and TCE programs. Google IRS to see where they are close to you. In my mom's city, it's at a couple of malls, the local Oasis center and some senior feeding sites. In my city, it is done at the local libraries. They are free too and many of the volunteers are retired IRS.

About the 1099 - most of the time household workers don't meet criteria for being contract labor. 1099's are issued for contract labor. My gut feeling is that if an individual issued a 1099, that would be a red-flag for IRS. Now an corporation or LLC issuing a 1099, that makes sense but most household are not Inc/LLC's.

Caroleann Jan 2014
Would be a good idea to consult an accountant.

ferris1 Jan 2014
Keep a documented record, consult the IRS, and do what you have to do with employee taxes paid. You are an employer now.

TheFixer Jan 2014
If you pay this person $600 or more per year you are required to send them a form 1099.

pamstegma Jan 2014
Yes, you need to do payroll withholding and submit quarterly taxes. Check with the Alabama state tax department.

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