If you paid cash wages during the year to an individual who is not
  - Your spouse,
  - Your child under age 21,
  - Your parent,
  - An employee under age 18;

And the individual worked in and around your home as a baby-sitter, nanny, health aide, private nurse, maid, caretaker, yard worker or someone who does similar domestic duties, then that individual may be defined as your employee.

See Federal Publication 926, Household Employer's Tax Guide, for more information on how to define an employee. Visit http://www.irs.gov/publications/p926/index.html  or call the IRS at 1-800-829-1040.

If you paid cash wages over $1,900 to a household worker who is your employee, or total cash wages of $1,000 or more in any calendar quarter of the tax year  to all household employees, you should have withheld state and county income taxes. To pay these taxes on your Indiana income tax return, contact the Department for Schedule IN-H, or download one from www.in.gov/dor/4167.htm