Carl
Level 15

Deductions & credits

In order to claim it, the babysitter also has to report what you paid them as business income and pay taxes on that income. You will also need to have the babysitter's SSN or EIN. Personally, I would not put a 14 year old through this hassle it will create for them. But then, if it's a substantial amount, and it has a substantial effect on my tax liability, I might want to claim it regardless.