Hal_Al
Level 15

Deductions & credits

Your choice:
If you want social security credit, file schedule C (or C-EZ).
If you would avoid the self employment (FICA) tax, file as a household employee.

There is some risk of an IRS audit if you choose Household employee. It is not unusual to have two tax experts* give you different opinions on how a tax issue should be handled.

*TaxGuyBill is more experienced than I am.