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[quote=Anonymous][quote=Anonymous][quote=Anonymous]IRS Publication 926. Very clear that nannies are household employees, not independent contractors. [/quote]
There is no such sentence, although it is true that MOST nannies are employees. If you disagree, please quote the sentence that supports your opinion.[/quote]

Not the PP, but here: 
The end of page 2/beginning of page 3.

[quote]
Do You Have a Household
Employee?
[b]You have a household employee if you hired someone to
do household work and that worker is your employee. The
worker is your employee if you can control not only what
work is done, but how it is done.[/b] If the worker is your em-
ployee, it does not matter whether the work is full time or
part time or that you hired the worker through an agency
or from a list provided by an agency or association. It also
does not matter whether you pay the worker on an hourly,
daily, or weekly basis, or by the job.
Example.
[b]You pay Betty Shore to babysit your child
and do light housework 4 days a week in your home. Betty
follows your specific instructions about household and
child care duties. You provide the household equipment
and supplies that Betty needs to do her work. Betty is your
household employee.[/b]
Household work.
Household work is work done in or
around your home. Some examples of workers who do
household work are:
[b]Babysitters,
Caretakers,[/b]
House cleaning workers,
Domestic workers,
Drivers,
Health aides,
Housekeepers,
Maids,
[b]Nannies,
Private nurses,[/b] and
Yard workers.
[/quote][/quote]

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