I know we need to set up an EIN for payroll, pay and withhold Social Security and Medicare and obtain worker's comp for the caregiver. We want to make it simple for Mom and since we will be funding this how can we best handle the situation? We are considering using a payroll service but don't want to have to send extra money to Mom for the purposes of paying the caregiver if it comes out of her bank account. Can we set up a bank account in her name and for her benefit, but entirely under our control for the sole purpose of paying her caregiver? We also want her to receive the Schedule H and any possible tax breaks.