Deductions & credits

@hispanicqt00 

As a point of information, if the caregiver works in your home according to your schedule, they are your household employee. You would generally be required to give them a W-2 if you pay them more than $2200 in a year, and you would be required to report the household employee on your tax return and pay household employee tax (which is the equivalent of Social Security and Medicare). However, a person under age 18 who is a full-time student would not be subject to the household employee tax. 

https://www.irs.gov/taxtopics/tc756

 

Then, the employee would use the W-2 to file their own tax return. As long as their total income for the year is less than $12,500, they would not actually owe any income tax.  You could then claim the child and dependent care credit without raising any red flags at the IRS.

 

Obviously, you would not be the first person to pay their babysitter without paying income tax. I mention this so you will know what the law says and then you can decide what to do about it.