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Every so often ($100.00 check) for doing extra cooking, driving to doctors' appointments, etc., I would assume this has to be reported to the IRS by both people (the person giving the money and the person receiving the money). Am I correct? Does it only have to be reported if the money is over a certain amount?

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The employee should be getting a W-2 by the end of January. Did someone set up payroll? I hope so. See a tax consultant ASAP
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