As my mother's POA, I am hiring a family member on behalf of my mom as her caregiver. She is an employee of my mother and have a caregiver agreement. She has completed a W-4 and I am having her fill out time sheets, taking out withholding, etc. As my mom is not a business, but has an employee, does she need an EIN or can I do this using her SSN? If she does need an EIN, does it matter that her money is in a living trust? (I am a co-trustee) and will I need to put the funds to pay her caregiver in a separate bank account from the one under her trust? I have been all over irs.gov and tried calling them several times, but I can't find an answer to these specific questions. She has the funds to pay and we are not needing financial assistance. I just want to handle it correctly and legally. Can you point me in the right direction?