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.
Note If you need professional help with "Miscellaneous Income" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.