No, you're not responsible if your babysitter does not file her income tax return(s). She is considered self-employed.
If she was providing the care of your children in your house, she would be considered a household employee and you would have to pay part of her Social Security and Medicare.
- Per IRS Topic No. 756, Household employees include housekeepers, maids, babysitters, gardeners, and others who work in or around your private residence as your employee.
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