Forum: Daycare and Taxes 03-02-2020, 09:54 AM

Replies: 4 Question on Paying a Sub Views: 2,326 Posted By TomCopeland Substitute Because she is in the business of providing substitute care, she is an independent contractor and you don't need to pay any payroll taxes. Issue her a Form 1099 if you pay her more than $600 in a...

Forum: Daycare and Taxes 02-24-2020, 03:33 PM

Replies: 4 Question on Paying a Sub Views: 2,326 Posted By TomCopeland Substitutes You must treat her as an employee unless she is in the business of providing substitute care for other providers. Withhold Social Security/Medicare taxes and file Form 944, W-2 and W-3 at the end of...