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It depends on the employment situation. If the caregiver is self-employed or paid through a service, then they are responsible for the taxes and SS. If you are employing, then you are.
If the caregiver works for an agency, then the agency submits the 1099 to their contract labor or a W-2 for employees.
If you or your parent pay for a caregiver directly, then they should be considered contract labor & any money paid over $600 per year should have a 1099 issued by January 31 of the following year.$600 is the threshold for 1099's, under $600, no 1099. Just in case, you should look at the IRS guidelines for contract labor vs. employee. Contract labor is kinda easier to deal with.
So if in 2012 you paid Sally, the retired nurse neighbor, $8,000 for caregiving for your mom, then Sally should get a 1099 for 8K from you and it should have been mailed to Sally by 1/31/13. Sally is responsible for reporting this as income on her taxes and paying whatever tax liability she has because of it.
What you need to provide to Sally is a W-9 - Request for Taxpayer ID #. There is also another form, the I-9, that gets used to vett citizenship for Homeland Security for any contact labor or employees hired in the US. You can go on-line to download & print these. You give them to Sally, she fills them out and you keep both in your tax file somewhere.
For my mom, when she was still living @ home, the caregivers were with an agency so nothing had to be done by myself or my mom. I have a business and use contract labor on projects, they have to do the W-9 and I-9 and submit it to me before they will get paid. No excuses either. Then they get a 1099 in January for all money paid to them, fees, expenses, whatever as 1 sum. It's up to them to report it as income and figure out their expenses or deductions to do their taxes and pay the tax liability on that income. I've done my part required by the feds and the contract labor is a business expense deduction. I am not responsible for paying any of their tax liability.
One problem is those folks who want to be paid under-the-table for whatever reason. that's a decision only you can make as to whether to do it or not. But keep in mind, that if mom does this for years and years and the amounts add up, IF she applies for Medicaid, you may have to provide documentation that the amounts paid to Sally were for caregiving so that it isn't viewed as gifting. So you need to keep records. Good luck.
Barb - really look at the IRS site for employee vs. contract labor. If they meet the criteria for contact labor, that is much easier route to go. If they are really truly employees, then you have to deal with withholding and a host of other employer issues which could be alot to deal with.
Here's the IRS form that helps you determine whether not the worker is a household employee and what you need to if they are. Because you control the schedule, set the duties, and provide any supplies your homecare worker needs, they are considered a household employee rather than an independent contractor. If anything in this publication doesn't make sense, you should talk with a tax expert. Sometimes senior centers have tax preparers who come in during tax season to help seniors file their taxes, so you may want to contact your local senior center. Good luck!
Thanks, Igloo...I was following this thread to see if anyone would answer. I needed to figure this out with sis who just moved in recently. She will be "babysitting" the parents while I work Mon-Friday. Thanks....
Oooops Igloo! You are soooo NOT correct, sorry. I know a 1099 is simpler, but it ain't legal unless the person properly falls in the category of a business. 1099's are misused by many and could prove a VERY costly mistake.
Caregiver payments fall under the category of Household and are considered wages subjet to social security & medicare withholding (Form W-2). Schedule H can be used to report the wages (by itself or attached with your Form 1040 tax return). Publication 926 can provide useful information about reporting and withholding requirements. Form SS-4 is an application for a federal EIN (employee identification number) which will be needed to file Schedule H; Form W-4 is completed by the employee to provide you with their SS# and address information; Form I-9 is a verification form that may be needed to determine if the employee is a US citizen or eligible to legally work in the United States. Check with your State to determine their filing requirements for State taxes and unemployment (SUTA).
If you have contracted with an agency or other 3rd party agent for a caregiver, they are generally responsible for the withholding on the individual(s) they provided for you and you can issue the agency a 1099 for the payments you made directly to them.
Additionally, there could be other tax considerations, particularly involving deductibility of these types of expenses, and it would be advisable to discuss them with a tax professional.
Claire - have inc & llc & am the K-1 100%, as such can determine & set up a vehicle to pay a worker as contract labor as they are paid via either the inc or llc. I did it this way for caregivers for my mom with no IRS issues. Another way is to do this via a trust to pay the caregivers with the trust doing a 1099 - as the trust cannot be a household and therefore cannot do a w-2. I have a cousin who has a special needs trust and his help is paid via 1099 (I am one of the directors on the trust). All require legal to do and maintain but well worth it, imho.
Sorry, busy with tax season and didn't get back here earlier.
Igloo, again, sorry, but I believe you really need further advice. I'm concerned because others may rely on what you have written. The substance of an issue cannot be ignored -i.e. employee or non-employee. If you previously issued 1099's with no problems, well, maybe it was correct for your situation or then again, Not Every One Gets Caught. If an issue should come up due to a mistake, it can be quite expensive. Ignorance of the law is not a defense.
I'm not sure what you believe the inc (corporation) and LLC (a State function, not a federal entity) have to do with contract labor vs employee because I can assure you the entity type (vehicle) does not make a difference. As for a Trust, Schedule H (Form 1040) is also used to report household wages with Form 1041 (Trust). See the Schedule G part of your trust tax return Form 1041.
All I'm saying is that people should discuss their individual situation with someone who has adequate information to properly advise them whether payments should be considered W-2 wages or if a 1099 is appropriate. After many years of accounting practice I can safely advise that it is easier and cheaper to report payments to individuals according to the regs -this is not a gray area. It's also not that difficult or expensive to report wages correctly.
This seems like such a complicated issue. We paid my brother $650/month to care for my mom for six months this past year. I'm guessing it will be easier for me to consult with a tax accountant. All of 2012 and part of 2011 we privately paid a woman to go in and help my mom with taking care of my father. We paid her $250/week for four hours daily, seven days a week. I definitely need to seek the advise of an accountant. Things are getting too complicated for me.
Good choice PinkLA. It's really not too complicated, but it does take some extra time. And it's safer to follow the legal requirements. I am concerned some people might try to rely on some very misguided advice that was posted earlier. As I said in a previous post, I am a Certified Public Accountant -I am not guessing about what I posted. There have been other posts on this site regarding caregiver payments by several other posters who are doing it correctly and they have provided accurate information about the subject.
Information about caregiver wages is provided in IRS Publication 926 which is very easy to find on the internet or at the IRS website. Good luck to you and don't forget to check on the deductions for caregiver wages & payroll tax expenses and also to look at the dependency rules -one of you may be able to claim your mother as a dependent (or possibly take turns). A little professional advice can be very helpful.
Claire - I get your point but if the person can meet the IRS criteria to be contract labor then a 1099 can be done. This is what my CPA did. She sent a contact labor determination checklist and provider filled in and signed off on it. The situation was such that they met the criteria as they determined time, what to do in what sequence, brought in their own items, etc and it was a limited timeframe period of time. It is simpler.
Many care providers they do not ever want to pay taxes or have any income surface at all no matter whether 1099 or w-2. They want to be paid under the table. If you tell them they have to fill out a I-9, w-9 etc, they are gone. If you W-2 them after the fact, I bet a lot will be some kinda upset as they have issues because it can affect other benefits they are getting for being low income.
Igloo, I understand what you are saying, but I was concerned with how your post read to those who are not aware of the regs. There is a Form SS-8 that can be completed to request a ruling from IRS on whether an individual should be classfied as an employee or independent contractor. Full or part-time are not considerations, whether your vehicle is a Trust, Corporation, LLC or other entity does not matter, amount of pay or how they are paid does not matter....
And I know many people prefer to pay under the table -and that works until a worker decides they need to show some (or more) income to qualify for government benefits or earned income credit, etc. Then they 'turn in' the employer and the employer gets tagged with paying ALL of the taxes they should have withheld as well as penalties for trying to avoid reporting and filing payroll tax returns. The employer is also missing the tax benefit of the payroll & payroll tax deduction.
All I have been saying is that your situation may be different, but a caregiver that has not been obtained through an agency is generally considered an employee and it is best to talk to a professional who has adequate knowledge about the subject to get proper information about their situation. Or at least read the IRS rules about caregivers & employees/independent contractors. After that they can do whatever they want -i.e. they are the ones who will be responsible for any legal repercussions so it would help to at least make an informed decision.
I didn't mean to be mean about what you posted, but it needed further clarification.
I just realized I never answered the original question... BarbaraCarolyne, the employer withholds Social Security & Medicare taxes from the caregivers pay and pays it into the IRS. As the Employer, you must also pay in a matching amount of those two taxes -that is your employer payroll tax expense. Both the gross (not net) payroll amount and the payroll tax expense are deductible expenses on your tax return.
The amount of Soc. Sec. to wihhold from employee pay is 6.2%; Medicare is 1.45%. For example: weekly payroll to a caregiver is $300.00. You would calculate both the SS amount (300.00 x .062) = 18.60 and Medicare amount (300.00 x .0145) = 4.35. The net pay to the caregiver would be $277.05.
You can pay in the tax liability online to the IRS each month. Each month is either 4 or 5 weeks (generally 13 weeks per quarter). For a 4 week month your payroll tax to be remitted would be the amount you withheld from the caregiver pay for SS (74.40) plus your matching amount, and the Medicare amount withheld (17.40) plus your matching amount. So the total payroll tax liability to pay in to the IRS for a 4 week month is 183.60 (total due is Social Security of 12.4% and Medicare 2.9% -the employee withholding plus your matching expense amount).
You are not required to withhold Federal Income tax from caregiver pay, but can do so if the employee asks you to do so. (You do not match that amount -you only pay it in for the employee if you have withheld it).
There is also a FUTA tax you will be liable for on an annual return. It is a small percentage of the first $7,000 (maximum) of each employees gross wages. It is not withheld and is an Employer payroll tax expense.
You will also need to check with your individual State to find what you will need to do on a State level. At a minimum you will probably have a payroll tax expense for State Unemployment (like FUTA it is calculated on gross wages and has a set maximum wage amount that can be charged). It is not an amount that is wihheld from employee wages and it is also an Employer expense.
Hope this will help and that I didn't confuse you with my explanation.
Makes it sound like a caregiver who meets certain criteria (ie: doesn't own a business of caregiving) can be deemed a non-employee via a 1099-MISC, Box 7 - nonemployee compensation, who must then report it on a 1040 as other income .. NOT self-employment, therefore not obligated to pay self-employment taxes.
Did I read that right? Here's our case: two live-in caregivers (non-professional status, not a business) who receive stipend compensation (well under the $10K cap for filing a tax return) for caring for a friend. Last year, we received the 1099-Misc (box 7), but we both interpreted it as 'self-employment' and did what we 'had' to do regarding filing income and SE taxes.
First question is: are we entitled to an exempt status as caregivers? Second question: can last year's filing be amended to the same status?
LadeeC, this is new to me since I left H&R Block. The one word that jumped out at me on the IRS page is "family caregiver." That makes me think the answer is NO if you are not a relative.
If I am wrong about that, then the only thing preventing you from filing an amended return for last year would be when that regulation or law took effect.
Sorry I can't answer but just raise more questions.
I caught that too, though (and now I can't find it), the referring page mentioned that it didn't only apply to direct family members. The inference (and gods know the IRS is wacky about inference/reference) was that it was all circumstantial.
Here's a little tidbit (from www.irs.gov/pub/irs-pdf/p15a.pdf):
Pub 15-A, under the Statutory Non-Employee definitions:
"Companion sitters. Companion sitters are individuals who furnish personal attendance, companionship, or household care services to children or to individuals who are elderly or disabled ... Companion sitters who are not employees of a companion sitting placement service are generally treated as self-employed for all federal tax purposes"
In addition, most caregivers perform their caregiving in a home, therefor coming under the "household 'employee'" criteria .. which sort of contradicts this.
LadeeC, I was told by my account that I can indeed file it as a non-employee and that I have to claim the income on my 1040 but I am her daughter so fall under the family caregiver status. I will be finding out more on this while doing mom's taxes for last year. I was only paid for one month in 2013 after we put a caregiver contract in place. I am thankful for all the information and links that you guys are providing.
My advice is to follow what Claire says. My advice is based my my 20+ years in IRS tax collection, including a year of auditing payroll tax returns and determining who was an employee and who was not.
Companion/sitter -Can be considered as Statutory Non-employee and get a 1099-Misc (Box 7) IF the services are performed under a written contract providing that they will NOT be treated as employees for federal tax purposes and (I think) the payments should not be tied to the number of hours worked, but more of a fee basis.
Caregivers are specifically listed as employees for employment tax reporting purposes and are required to be issued a W-2. They are considered Statutory employees -which includes someone who works in your home. (Common law employees are those who work for a business). Reporting for caregivers is usually done with Schedule H (household) -business employers can use Form 941. IRS Publication 926 can provide more information about this. Social security & medicare taxes are withheld from wages. Those are paid to the IRS with a matching amount paid by the employer. Federal income taxes are not withheld unless requested by the employee AND the employer agrees to do it.
1099-Misc., Box 7 compensation is NOT 'Wages' or 'Other Income'. Box 7 compensation is reported on Schedule C and Form SE is used to calculate Social Security and Medicare tax liability which will be added to the total tax due on the individual's Form 1040. One-half of the SE (self-employment) tax can be deducted from gross income in the 'Adjustments....' section (at the bottom of page 1 of Form 1040).
Since IRS has added the category Companions/Sitters to the Statutory Non-employees, if the person providing the service understands they will have to pay all of their own Social security & medicare taxes and will sign the contract stating they are not employees, give them the 1099. If not, you will have to go with the Sched H.
As for 'family', I think I'd look first at considering the 'gift' amount (no gift tax return required) of $14,000 (28,000 if spouse included) before doing anything else -unless there is a tax purpose for recognizing the wage expense. There is one other ticky thing regarding 'family caregivers', but I haven't figured it out myself yet so I'll not mention it here until I get some more information.
So .. how do they define the difference between caregiver vs companion? Publication 15-A states: "... Companion sitters are individuals who furnish personal attendance, companionship, or household care services to children or to individuals who are elderly or disabled..." and the assessment cases from the previous post about 'caregivers and SE taxes' seem to imply that the two terms are interchangeable. Am I reading it right?
Also .. and dang it, I can't find it again .. during my research, either one of the publications or assessments that I read stated that the (non)employer can pay the SE taxes, but include it as part of the 1099 payment. Have you stumbled onto that yet?
Claire33, I understand what you are saying and have experience with payroll and withholding. Is there a "ceiling" under which all of this paperwork could be avoided? I occasionally hire a babysitter/companion for my mother (lives in AL, suffering from dementia), for family events such as a wedding so that I don't need to worry about her needs while I am busy with other activities. The payments would fall well under the $600 threshold for a 1099, but would this person be considered an employee? I dictate the work hours and location, but there is no long term arrangement. Would this fall under the companion sitter category that LadeeC described?
I would like to point out that the person paying the money is incurring most of the risk if payroll taxes are not properly withheld and timely paid to IRS. There are very obnoxious penalties for failure to withhold and pay payroll taxes. The employee receives 100% and it is not practical to try to get the employee to reimburse you for money you should have withheld in prior years that the IRS is now requiring you to pay. LKB CPA
LKB .. the bottom line to this series of questions is whether or not an in-home caregiver (family or otherwise) qualifies for 1099-Misc Non Employee Compensation. Under the guidelines I've found, it would seem so. The clarifications needed are about self-employment taxes (if any).
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If you or your parent pay for a caregiver directly, then they should be considered contract labor & any money paid over $600 per year should have a 1099 issued by January 31 of the following year.$600 is the threshold for 1099's, under $600, no 1099. Just in case, you should look at the IRS guidelines for contract labor vs. employee. Contract labor is kinda easier to deal with.
So if in 2012 you paid Sally, the retired nurse neighbor, $8,000 for caregiving for your mom, then Sally should get a 1099 for 8K from you and it should have been mailed to Sally by 1/31/13. Sally is responsible for reporting this as income on her taxes and paying whatever tax liability she has because of it.
What you need to provide to Sally is a W-9 - Request for Taxpayer ID #. There is also another form, the I-9, that gets used to vett citizenship for Homeland Security
for any contact labor or employees hired in the US. You can go on-line to download & print these. You give them to Sally, she fills them out and you keep both in your tax file somewhere.
For my mom, when she was still living @ home, the caregivers were with an agency so nothing had to be done by myself or my mom. I have a business and use contract labor on projects, they have to do the W-9 and I-9 and submit it to me before they will get paid. No excuses either. Then they get a 1099 in January for all money paid to them, fees, expenses, whatever as 1 sum. It's up to them to report it as income and figure out their expenses or deductions to do their taxes and pay the tax liability on that income. I've done my part required by the feds and the contract labor is a business expense deduction. I am not responsible for paying any of their tax liability.
One problem is those folks who want to be paid under-the-table for whatever reason. that's a decision only you can make as to whether to do it or not. But keep in mind, that if mom does this for years and years and the amounts add up, IF she applies for Medicaid, you may have to provide documentation that the amounts paid to Sally were for caregiving so that it isn't viewed as gifting. So you need to keep records. Good luck.
IRS Form 926, Household Employer's Tax Guide: http://www.irs.gov/pub/irs-pdf/p926.pdf
Caregiver payments fall under the category of Household and are considered wages subjet to social security & medicare withholding (Form W-2). Schedule H can be used to report the wages (by itself or attached with your Form 1040 tax return). Publication 926 can provide useful information about reporting and withholding requirements. Form SS-4 is an application for a federal EIN (employee identification number) which will be needed to file Schedule H; Form W-4 is completed by the employee to provide you with their SS# and address information; Form I-9 is a verification form that may be needed to determine if the employee is a US citizen or eligible to legally work in the United States. Check with your State to determine their filing requirements for State taxes and unemployment (SUTA).
If you have contracted with an agency or other 3rd party agent for a caregiver, they are generally responsible for the withholding on the individual(s) they provided for you and you can issue the agency a 1099 for the payments you made directly to them.
Additionally, there could be other tax considerations, particularly involving deductibility of these types of expenses, and it would be advisable to discuss them with a tax professional.
f-y-i, I am a CPA.
Igloo, again, sorry, but I believe you really need further advice. I'm concerned because others may rely on what you have written. The substance of an issue cannot be ignored -i.e. employee or non-employee. If you previously issued 1099's with no problems, well, maybe it was correct for your situation or then again, Not Every One Gets Caught. If an issue should come up due to a mistake, it can be quite expensive. Ignorance of the law is not a defense.
I'm not sure what you believe the inc (corporation) and LLC (a State function, not a federal entity) have to do with contract labor vs employee because I can assure you the entity type (vehicle) does not make a difference. As for a Trust, Schedule H (Form 1040) is also used to report household wages with Form 1041 (Trust). See the Schedule G part of your trust tax return Form 1041.
All I'm saying is that people should discuss their individual situation with someone who has adequate information to properly advise them whether payments should be considered W-2 wages or if a 1099 is appropriate. After many years of accounting practice I can safely advise that it is easier and cheaper to report payments to individuals according to the regs -this is not a gray area. It's also not that difficult or expensive to report wages correctly.
All of 2012 and part of 2011 we privately paid a woman to go in and help my mom with taking care of my father. We paid her $250/week for four hours daily, seven days a week. I definitely need to seek the advise of an accountant. Things are getting too complicated for me.
Information about caregiver wages is provided in IRS Publication 926 which is very easy to find on the internet or at the IRS website. Good luck to you and don't forget to check on the deductions for caregiver wages & payroll tax expenses and also to look at the dependency rules -one of you may be able to claim your mother as a dependent (or possibly take turns). A little professional advice can be very helpful.
Many care providers they do not ever want to pay taxes or have any income surface at all no matter whether 1099 or w-2. They want to be paid under the table. If you tell them they have to fill out a I-9, w-9 etc, they are gone. If you W-2 them after the fact, I bet a lot will be some kinda upset as they have issues because it can affect other benefits they are getting for being low income.
And I know many people prefer to pay under the table -and that works until a worker decides they need to show some (or more) income to qualify for government benefits or earned income credit, etc. Then they 'turn in' the employer and the employer gets tagged with paying ALL of the taxes they should have withheld as well as penalties for trying to avoid reporting and filing payroll tax returns. The employer is also missing the tax benefit of the payroll & payroll tax deduction.
All I have been saying is that your situation may be different, but a caregiver that has not been obtained through an agency is generally considered an employee and it is best to talk to a professional who has adequate knowledge about the subject to get proper information about their situation. Or at least read the IRS rules about caregivers & employees/independent contractors. After that they can do whatever they want -i.e. they are the ones who will be responsible for any legal repercussions so it would help to at least make an informed decision.
I didn't mean to be mean about what you posted, but it needed further clarification.
The amount of Soc. Sec. to wihhold from employee pay is 6.2%; Medicare is 1.45%. For example: weekly payroll to a caregiver is $300.00. You would calculate both the SS amount (300.00 x .062) = 18.60 and Medicare amount (300.00 x .0145) = 4.35. The net pay to the caregiver would be $277.05.
You can pay in the tax liability online to the IRS each month. Each month is either 4 or 5 weeks (generally 13 weeks per quarter). For a 4 week month your payroll tax to be remitted would be the amount you withheld from the caregiver pay for SS (74.40) plus your matching amount, and the Medicare amount withheld (17.40) plus your matching amount. So the total payroll tax liability to pay in to the IRS for a 4 week month is 183.60 (total due is Social Security of 12.4% and Medicare 2.9% -the employee withholding plus your matching expense amount).
You are not required to withhold Federal Income tax from caregiver pay, but can do so if the employee asks you to do so. (You do not match that amount -you only pay it in for the employee if you have withheld it).
There is also a FUTA tax you will be liable for on an annual return. It is a small percentage of the first $7,000 (maximum) of each employees gross wages. It is not withheld and is an Employer payroll tax expense.
You will also need to check with your individual State to find what you will need to do on a State level. At a minimum you will probably have a payroll tax expense for State Unemployment (like FUTA it is calculated on gross wages and has a set maximum wage amount that can be charged). It is not an amount that is wihheld from employee wages and it is also an Employer expense.
Hope this will help and that I didn't confuse you with my explanation.
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Family-Caregivers-and-Self-Employment-Tax
Makes it sound like a caregiver who meets certain criteria (ie: doesn't own a business of caregiving) can be deemed a non-employee via a 1099-MISC, Box 7 - nonemployee compensation, who must then report it on a 1040 as other income .. NOT self-employment, therefore not obligated to pay self-employment taxes.
Did I read that right? Here's our case: two live-in caregivers (non-professional status, not a business) who receive stipend compensation (well under the $10K cap for filing a tax return) for caring for a friend. Last year, we received the 1099-Misc (box 7), but we both interpreted it as 'self-employment' and did what we 'had' to do regarding filing income and SE taxes.
First question is: are we entitled to an exempt status as caregivers?
Second question: can last year's filing be amended to the same status?
If I am wrong about that, then the only thing preventing you from filing an amended return for last year would be when that regulation or law took effect.
Sorry I can't answer but just raise more questions.
Pub 15-A, under the Statutory Non-Employee definitions:
"Companion sitters.
Companion sitters are individuals
who furnish personal attendance, companionship, or
household care services to children or to individuals who
are elderly or disabled ... Companion
sitters who are not employees of a companion sitting
placement service are generally treated as self-employed
for all federal tax purposes"
In addition, most caregivers perform their caregiving in a home, therefor coming under the "household 'employee'" criteria .. which sort of contradicts this.
So, I'm confuzzled.
I am thankful for all the information and links that you guys are providing.
Companion/sitter -Can be considered as Statutory Non-employee and get a 1099-Misc (Box 7) IF the services are performed under a written contract providing that they will NOT be treated as employees for federal tax purposes and (I think) the payments should not be tied to the number of hours worked, but more of a fee basis.
Caregivers are specifically listed as employees for employment tax reporting purposes and are required to be issued a W-2. They are considered Statutory employees -which includes someone who works in your home. (Common law employees are those who work for a business). Reporting for caregivers is usually done with Schedule H (household) -business employers can use Form 941. IRS Publication 926 can provide more information about this. Social security & medicare taxes are withheld from wages. Those are paid to the IRS with a matching amount paid by the employer. Federal income taxes are not withheld unless requested by the employee AND the employer agrees to do it.
1099-Misc., Box 7 compensation is NOT 'Wages' or 'Other Income'. Box 7 compensation is reported on Schedule C and Form SE is used to calculate Social Security and Medicare tax liability which will be added to the total tax due on the individual's Form 1040. One-half of the SE (self-employment) tax can be deducted from gross income in the 'Adjustments....' section (at the bottom of page 1 of Form 1040).
Since IRS has added the category Companions/Sitters to the Statutory Non-employees, if the person providing the service understands they will have to pay all of their own Social security & medicare taxes and will sign the contract stating they are not employees, give them the 1099. If not, you will have to go with the Sched H.
As for 'family', I think I'd look first at considering the 'gift' amount (no gift tax return required) of $14,000 (28,000 if spouse included) before doing anything else -unless there is a tax purpose for recognizing the wage expense. There is one other ticky thing regarding 'family caregivers', but I haven't figured it out myself yet so I'll not mention it here until I get some more information.