The National Directory of Certified Public Accountants

Ask A CPA - Miscellaneous Income

Babysitting Income - Subject To SE Tax

Generally, most babysitters are not employees of the parents they are providing babysitting services for, unless they are employees of a daycare or childcare center. Self-employed babysitters file tax returns using the 1040 Schedule C and SE to report their earnings. Depending upon the babysitter's tax liabilities, the babysitter may be required to remit quarterly estimated taxes.

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