Depends. In many cases the only tax requirement is mom will need to provide a 1099-misc to the family member and that family member will need to pay income tax on it.
A family member being paid to caregiver isn't even necessarily an employee. Unless they provide that service to others, they aren't required to pay self employment(social security) tax.
Here is the IRS guidance with examples. Q1 seems most apropos to this situation.
The federal IRS requires tax withholding...and social security/Medicare withholding. Probably need to do the state taxes too
the easiest thing is to look up a small payroll company (dozens on the internet). They will process the payroll cheaply. Since there is only one employee it is pretty cheap and solves the whole issue painlessly
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A family member being paid to caregiver isn't even necessarily an employee. Unless they provide that service to others, they aren't required to pay self employment(social security) tax.
Here is the IRS guidance with examples. Q1 seems most apropos to this situation.
https://www.irs.gov/businesses/small-businesses-self-employed/family-caregivers-and-self-employment-tax
the easiest thing is to look up a small payroll company (dozens on the internet). They will process the payroll cheaply. Since there is only one employee it is pretty cheap and solves the whole issue painlessly
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