- quote -

The OP said the "payments are made to the company providing
the sitters" so there should not be any employment tax
implications for the poster or his father.

I had a similar situation with my own father this year. We
elected not to go with a company because they paid about $7
to the sitters while charging us $15.75 per hour. We got
our own EIN, hired the sitters directly and paid $13 per
hour. Cost us the same $15.75 - the difference between that
and the $13 paid being the state and federal unemployment
and employer's share of employment taxes. I'm not sure this
would work anywhere but Texas since this is the only state
that does not require workers comp insurance - which I found
it quite impossible to arrange despite my best efforts.
Nobody wanted to write a policy for two employees.

-Crystal

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- quote -

Thanks for the info, and the payments are made to a sitter
service, not directly to individuals, so I'm assuming
payroll taxes are their problem and not mine.

Best
Bill

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

"Harlan Lunsford" <hnslunsford[at]bellsouth.net> wrote:

- quote -

<snip
- quote -

I didn't because it sounded like the caregivers are
employees of the company providing them.

--
Phil Marti
Clarksburg, MD

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Todd H. wrote:
- quote -

Now then, who wants to tell the OP about Schedule H
implications?

ChEAr$,
Harlan Lunsford, EA n LA

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Bill Lentz <blentz[at]nospam.prodigy.net> writes:

- quote -

Related publications:

http://www.irs.gov/taxtopics/tc502.html

http://www.irs.gov/publications/p502/index.html

http://www.irs.gov/publications/p969/index.html

Schedule A Itemized Deductions lines 1-4 may be of interest:

http://www.irs.gov/pub/irs-pdf/f1040sab.pdf

Hard to say more without knowing more about his income and
filing situation.

--
Todd H.
http://toddh.net/

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"Bill Lentz" <blentz[at]nospam.prodigy.net> wrote

- quote -

They sound like a medical expense.

--
Paul Thomas, CPA
paulthomascpapc[at]bellsouth.net

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"Bill Lentz" <blentz[at]nospam.prodigy.net> wrote:

- quote -

Qualified long-term care expenses, even in the home, are a
valid medical itemized deduction. Check out the discussion
in IRS Publication 502, paying special attention to the
Activities of Daily Living and the documentation needed.

--
Phil Marti
Clarksburg, MD

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My dad broke his wrist and as a result, at his age and
physical condition, is unable to 'get around' without
assistance. While in the hospital, the Dr. attempted to get
him in a trasitional care facility, but was unsuccessful
because there was no room. We elected to get him back home
where he hired 'round the clock sitters/assistants (who
assist him getting in and out of his chair, to the kitchen
for meals, to the bathroom, in and out of bed, etc.)
Payments are made to the company providing the sitters.
He's asked me to find out if these costs are tax deductible
as a medical (or any other type of) expense. Any other
information needed? Any thoughts?

Thanks
Bill

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >