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Also auto maintenance, gas, clothes, vacations, etc?

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I'm not sure caregivers are "automatically" employees or self-employed. If you look at the IRS definition of it (see their handout regarding Household Employees) if the person who hires you tells you your hours and how to do your work, and where the work occurs, then you are an employee. The only way you could be an Independent Contractor is if you set your own hours, location,.and control how you do your work. The risk of mis-identifying yourself, if the IRS were to audit your tax return, is too high. One way or the other, you will be paying those Soc Sec /Medicare 15.3 percent, Income tax both federal and state, and unemployment federal and possibly state. There isn't any difference in the bottom line for caregivers so you better just count yourself an Employee and keep yourself above board.
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Meerkat50, the Caregiver him/herself is responsible for for those things, no different any other job out there. If the Caregiver is from an Agency, maybe the agency gives their employees company sponsored health insurance, otherwise it is up to the Caregiver to find their own.

If the Caregiver is an independent contractor [self-employed] then that Caregiver can deduct allowed expenses on their own income taxes, such as special clothing, gasoline cost or mileage.

Now if the Caregiver is using his/her own vehicle to transport a patient to appointments, grocery shopping, etc. than that has to be worked out with the Agency or with the Caregiver as to how much you would pay for them using their own vehicle.
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I think some background info would be helpful here. A lot of caregivers aren't paid at all - it's strictly volunteer. If you're a paid caregiver, most of it depends on your agreement with the person or agency who's employing you.
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I think u may be wrong about the Social Security. An employer matches what is deducted from an employee and sends it in every quarter. It may depend on if you are considered an employee or an independent. I would call your local Social Security department. What you eventually get for Social Security is based on the 35 years before retirement. Not working years just 35 years.
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I see that your original question from three days ago which I had not seen has now been divided into two questions.

https://www.agingcare.com/questions/room-board-for-a-live-in-calculated-179051.htm

Yes, you are responsible for all those things. You are also responsible for your own social security for your employer is not required to withdraw federal, state or social security taxes from your monthly check..

Several of your other questions on your original post needs a CPA to answer.
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