Do I owe household employment taxes?

For 2026, using the IRS’s own tests (Publication 926) and North Carolina’s. Free, and nothing you type leaves this page.

Who controls the work?

I decide what work is done and howEven if you found them through an agency or a list. Most nannies, caregivers and housekeepers who work for one family.

An agency sends them and controls the workThe agency sets the schedule, the tasks and how they are done.

They run their own business and decide how the work is doneFor example, a cleaning service that brings its own staff and supplies and serves many clients.

They care for my child in their own homeA family daycare or a sitter you drop your child off with.