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[quote=Anonymous]Here's more on the contractor/employee distinction in the context of babysitting. If the sitting is done at the parents' home, using equipment and supplies (diapers, food, etc.) provided by the parents, during hours established by the parents, by the particular sitter hired by the parents (as opposed to by assistants that the sitter may choose to subcontract the work to), then the sitter is generally an employee. It doesn't matter that the sitter can choose whether or not to accept the hours proposed by the parents and it doesn't matter that she exercises discretion within the boundaries set by the parents in terms of how they want their kids cared for by the sitter. http://www.4nannytaxes.com/Forms/p926.pdf[/quote]
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