Does anyone know if my dog walker would be considered a household employee if I have them come consistently each week? Would I need them to have a 1099?

[kerryhandschuh]

I pay approximately $3,500 per year for a dog walker/sitter. I wasn't sure if they'd be considered a house hold employee. I do not have a contract signed with them but I do have weekly invoices.

[macuser_22]

That is NOT a household employee.  A household employee is like a nanny or persons that provides services in yoir home.

[LenaH]

No. A dog walker would not be considered a household employee. Per the IRS, a household employee is if you hired someone to do household work and you could control what work he or she did and how he or she did it, you had a household employee. In addition, household work is work done in or around your home. Some examples of workers who do household work are: Babysitters, Cooks, Maids, Butlers, Drivers, Nannies, Caretakers, Health aides, Private nurses, Cleaning people, Housekeepers, Yard workers, and etc. 

Schedule H Instructions

[antsofcourse]

So wait, you are a tax expert & gave INCORRECT information?

A pet sitter/dog walker is:

*not providing the tools

*not determining the hours

*not in control of the work, as they are being directed by the person who hired them

*is working in the home of the person
*is providing work in relation to the home/family 

How is a pet sitter/dog walker NOT a household employee? 

And please, it would be helpful if you had receipts (proof) from the IRS tax code that reflects anything that refutes what I have written. 

BTW: Re Schedule H - those are “examples” as the text itself reflects. The DEFINITION is what defines household employee. I think it may be wise to edit your initial response.

[antsofcourse]

Pet sitting/dog walking takes place at the home or for the benefit of the home/family. Sooooo

[GeorgeM777]

It depends on the situation.  Given the facts in your case, the person you have retained to walk your dog could be your employee.  It appears you are controlling their work, and deciding what hours they work.   Control of what is done, how it is done, and when it is done are important considerations when deciding whether someone is an employee.  

Does your dog walker have their own dog sitting/walking business?  That also could be a factor to consider whether they are your employee.  If such person were to hold themselves out as offering dog sitting/walking services, then they could be considered a self-employed person and not your employee.  

The IRS states the following with regard to workers who are not your employee:

Workers Who are Not Your Employees. If only the worker can control how the work is done, then the worker is not your employee but is a self-employed worker. A self-employed worker usually provides his or her own tools and offers services to the general public as an independent business.

Here is a link to the IRS webpage that discusses household employees.  If you decide that your dog walker is your employee, then you may have reporting obligations among other things.  Below is a link to the IRS webpage that discusses what you need to do when you hire an employee

Hiring Household Employees

Hiring Employees

@antsofcourse 

[antsofcourse]

The original poster was asking if their dog walker/pet sitter is a household employee. 

Clearly if the dog walker/pet sitter has their own business, thats a different question. But in the original post it was simply mentioned that they paid over $3000 in one year to the person they hired to pet sit walk their dog. Based on this basic information, it can be gleaned that:

*the hiring person controls the work

*the work takes place in their home

*the home/pet owner supplies the leash, collar etc

Unless the OP says differently, the pet sitter is an employee. Full stop. 

Furthermore, Intuit tax professionals shouldn’t be giving the wrong information, as one of the previous repliers did. (Lena H is the Intuit tax professional employee who gave bad information).