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Claiming caregivers as medical tax write-off, can this be done if no payroll taxes are paid on them?

Concord, CA |

Helping my neighbor. She had to pay $140/day for caregivers (22 hrs/day) in 2008. She wants to write off this expense as a medical necessity because she needs medical help 24/7. She is over 80 and is blind. She has no personal info, and does not pay payroll taxes. She can't afford agency pay. I don't know what to tell her, she can't afford a tax accountant, etc... can you help?

Attorney Answers 1


  1. If the caregiver is an independent contractor she maybe ok on the payroll taxes and will just have to 1099 the caregiver. Otherwise, she should file the caregiver as a household employee, pay the employment taxes, and take the medical expense deduction.

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