What form do I give a caregiver that we directly pay?

[rjs]

If the caregiver works in your home, she is a household employee. If you pay her more than $2,600 for the year (for 2023) you have to give her a W-2 at the end of the year and you have to file the W-2 with the Social Security Administration. See IRS Publication 926, Household Employer's Tax Guide, for all the details of what you have to do.

[rjs]

If the caregiver works in her own home or other location that she provides, she is in business for herself. You are a customer of her business. You do not give her any tax form.