Caregiver completed and signed the W9. Does the W9 relieve me from the responsibility of all withholding taxes on her account ? Am I at risk here for taxes, penalties, and interest? Caregiver says she received 1099's in the past without ever having to file a W9. Please help me understand the "employer" relationship (or lack thereof). She signed the W9 but only after I agreed to pay her 30% more than initially negotiated. Does this sound right?