Does my aunt need an EIN because she pays the people and they have to report the income?

Exactly what pstegman said. Lol

It depends on whether or not the nurse is part of a company providing the care or if u hired one privately yourself. If it was thru a company, then no, you do not. The company is supposed to provide that. Check the fine print just in case. If u hired one yourself, contact an attorney or the company that u have your home owners insurance thru. I hope I was helpful. Good luck to you during this trying time.

Not if they are independent contractors with a business EIN of their own. If they only present their own personal credentials, then yes, your aunt is their employer and must get an EIN# and set up withholding and do the quarterly submittals, send the withholding in to the feds.