It depends. Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business as Xmasbaby0 states.
However, If you pay someone to come to your home and care for your dependent or spouse and you can control not only what work is done, but how it is done, that person is probably a household employee and you may need to file Schedule H (Form 1040), with your tax return and pay household employment taxes. If you are a household employer, you will need an EIN.
TurboTax will step you through the Schedule H interview if you select "Yes". If you also need an EIN use this link.
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