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The  IRS Publication 926 states, domestic workers working in a family’s home are considered household employees. The difference between employees and an independent contractor is the control of the working relationship. Since Caregivers must come to a family’s home on the days they are told to, work the hours they are told to work and follow the instructions of the family, the family is the employer, and the caregiver is their employee. An independent contractor lets the family know when they can work and comes in when it is convenient for them. An independent contractor completes a job on their terms. As a household employee, you should file your personal income tax using a W-2 and the employer should give you the form by the end of January.

Also, according to the IRS Pub. 926, the household employer rules for federal income tax withholding have not changed. That is, they are not required to withhold federal income tax from wages paid to a household employee. They should withhold federal income tax only if the household employee asks to withhold it and the employer agrees. Employers will figure withholding based on the information from the employee's most recently submitted Form W-4, Employee’s Withholding Certificate.

Any employer that pays any single employee at least $2,400 in the 2022 tax year, or cash wages to all household employees totaling $1,000 or more during any three-month calendar quarter during either the current or previous tax year, the employer must pay Federal employment taxes.

If you employer has not withheld anything from your payments, zeros would be placed in the appropriate boxes. In the future it would be appropriate to make estimated tax payments to the IRS. 

For more information

If an employer hires you as an independent contractor but the IRS considers you as an employee and Social Security and Medicare were not withheld from your pay, you should attach Form 8919 with your personal tax return.

For more information

To complete Form 8919 in TurboTax:

• Sign into your account
• Select “Take Me to My Return”
• Search for “8919”
• Then Click the jump to “8919”