"A taxpayer can get a deduction of up to 35 percent on expenses for a nanny, capped at $3,000 for one child or $6,000 for two or more children."
Are employer payroll taxes part of the $6,000 cap, or are they a separate deduction?
Ie:
(Nanny pay + employer payroll taxes)*35% capped at $6,000
-OR-
Nanny pay * 35% capped at $6,000
Employer payroll taxes treated as their own deduction
