10/13/2026
Taking care of a loved one is an act of compassionβbut if youβre paid to provide that care, there may also be tax responsibilities to understand.
Whether a family caregiver is considered a household employee or self-employed depends on the specific situation. In many cases, an in-home caregiver is considered an employee of the person receiving care. However, special rules may apply when the caregiver is a spouse, child, parent, or minor.
If caregiving is provided as part of an established businessβsuch as a caregiver serving multiple clientsβself-employment tax may apply. In other situations, payments may still need to be reported as income even when self-employment tax does not apply.
Before filing, be sure to review the IRS guidance or speak with a qualified tax professional to understand the requirements that apply to your familyβs situation.
Learn more from the IRS: Family Caregivers and Self-Employment Tax