我们是否需要为兼职照顾者向州缴纳预扣税？

You do not give enough information for the question to be answered. Does the private caregiver have a business, even if it is just a dba? Do you get an invoice? If so, you would need to collect a W-9 and send out a 1099-NEC. If she does not have a business, you would need to do a W-4 and withhold taxes.

This year is so screwed up due to Covid. So what you need to do is research if your state passed essential worker/caregiver hazard pay act. Here, they all were required to get $2 extra per hour and received a $1600 bonus. If your state did the same, did you comply with the rules?

您的情况很复杂，因此需要更多信息。

If you are not witholding then you need to hand her a W2 form that is downloadable from the IRS.
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每位从事付款付款的雇主，包括一年或以上600美元或以上的非现金付款（如果有任何收入，社会保障或医疗保险税，则由雇员执行的服务）必须提交表格W-2对于每个雇员（即使雇员与雇主有关）。这对她将来的医疗补助申请毫无疑问，她为专业服务付费。
您应该获得一些法律帮助，因为您要私下付款。如果她曾经受伤，您是否正在携带工人补偿保险？让我们说她伤害了她的背部，没有医疗保险或费用远远超出了她所能负担的范围。她可以起诉你。

Peachy404,它取决于私人看护wanted to this to be, an Employee or an Independent Contractor. An Independent Contractor herself pays estimated quarterly taxes to the IRS. The employer, your Mom, then would need to draw up a 1099 for the caregiver to use for April income taxes.

如果付款是在“桌子下”，如果您的妈妈后来需要使用Medicaid（与Medicare不同），则Medicaid可能会将这些支票付款视为“礼物”。

另外，请注意，如果一个人没有由代理机构雇用的私人护理人员，则房主将需要与她的家庭保险公司联系。如果她的照顾者在工作中受伤，她可能需要有一个“工人的补偿”警察。

是否有可在线预览的“合同”或“协议”样本？我一直在向想要赚钱的年轻人支付“现金”付款，我向现金支付了2,000美元的砍伐，因为他们要求以这种方式支付。我必须解释每美元花费的每一美元吗？我用现金向其他人支付杂货给我们等吗？我确实在支票簿中列出表示法，以帮助我记住为什么我提取现金。

各州对雇员与承包商的构成有描述。在我居住的MN中，有20个条件定义了什么是承包商，但是您的会计师或律师可以为您澄清这一点，或者您可能会在州的网站上找到它。我们使用的一些基本指南是：
- you are their only client
- you dictate when and where they work

如果您不是照顾者的唯一客户，那么我认为可以肯定地说这个人将被视为承包商。如果事实证明他们是（按您的州定义），那么您对任何雇佣税不承担任何责任。我不确定您需要做哪种类型的工资报告（如果有）。同样，您必须知道在您自己的状态下的规则。

We have all our individual contractors sign an agreement no matter how long we've known them. You need to be protected and a contract helps to clarify the relationship. Paying by check or other "trackable" methods (like PayPal) is recommended.

您的妈妈可能会产生影响。您需要查看一名老年律师来准备一项护理人员协议。然后，妈妈成为所有税收和医疗保险等的雇主。

If there is no agreement in place if mom needs Medicaid within five years payment to caregiver will be thought to be a gift, making mom ineligible for Medicaid until five years has passed since last under the table was made.

This could easily jeopardize mom's Medicaid eligibility. Get it done legally to protect mom. Sibling is right.

您可能不会这样，但是...。这是雇主扣除税款的责任。照顾者不是独立承包商，她是雇员。向国税局和美国国税局报告收入并不是她的责任
state, it’s her employers responsibility. Your sibling is actually right about possible repercussions. Aside from the IRS catching wind that the caregiver is paid under the table, if your mother will need medicaid for long term care in the next few years, you will have a hard time explaining where the money went since there is no actual paper trail.