Anonymous wrote:Thank you, 12:59, but we still don't see where it says that house cleaners or nannies can't qualify as ICs. As you know, some of them very well are independant contractors, according to the law. That's all that matters here, not your rediculous anger about the facts.
Actually, nannies are never IC's. They are always employees and the law is very clear on that. I'm not quite sure why people have such a hard time understanding this.
IRS Publication 926-
http://www.irs.gov/pub/irs-pdf/p926.pdf
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. If the worker is your employee, 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.
As stated above, some Newborn Care Specialist file as Independent Contractors, but it is a grey area of the law and not 100% clear.
Along the same lines, some cleaning ladies/housekeepers also qualify as Independent Contractors, but not all of them. In general the ones who clean several houses a day and bring their own equipment would be IC's. The ones who work for one family all week would be an employee. IRS Publication 926-
http://www.irs.gov/pub/irs-pdf/p926.pdf
Here is the definition of an Independant Contractor-
An independent contractor is hired to perform a job or service for an employer, but the employer has no control over the details of how the services are performed. Generally, an independent contractor provides needed equipment and supplies and is free to make other decisions along those lines. An independent contractor not only controls how the job gets done, but they also have the right to control who does the job, meaning they can hire someone to fill in for them when necessary. Also, contractors don't work regularly for the employer; instead they are hired on an as-needed basis.
If your nanny worked as an independent contractor, she would make all the decisions about television time, where she takes the kids, and when naps would happen without consulting you first. She could also decide to hire someone else to fill in for her on days that she can't make it, without having to consult with you. As an independent contractor she would be responsible for providing supplies, like the stroller and those goldfish, on her own instead of using yours.