Get your taxes done using TurboTax

Yes,  per IreneS, you should include your income as a nanny, even if you have not received a W-2 or 1099-MISC.  Just use your own records for the amount of income.

You can enter it as Miscellaneous Income, using these steps:

1. Click on Federal Taxes > Wages & Income  [If you're in TT Self-Employed:  Personal > Personal Income ]
2. In the Less Common Income section , click on the Start/Update box next to Miscellaneous Income, 1099-A, 1099-C. 
3. On the Let's Work on Any Miscellaneous Income screen, click the Start/Update box next to Other income not already reported on a Form W-2 or Form 1099. 
4. On the screen, Other Wages Received screen, mark the Yes radio button and click Continue. 
5. Enter the wages on the next screen, Wages Earned as a Household Employee. 

It depends on how you're paid and the type of year-end form you receive from the person or business that paid you.

If you're an employee:

• You received a W-2 from your employer (usually in January or early February)
• Your employer took Social Security and Medicare taxes (FICA) out of your paycheck each payday

If you’re an independent contractor:

• You received a 1099-NEC or 1099-MISC
• The payments you received were for the full amount you earned, nothing was deducted for FICA

If you're an independent contractor you're considered self-employed and responsible for reporting your earnings and paying your taxes directly to the IRS. You should report your net income or losses either on a Schedule C or as other income on Form 1040.

We’ll help you by asking you simple questions about your self employment income and filling out the right tax forms for you during your filing process.

It is a discussion between your friend whether she would like to be considered an employee or independent contractor.