Domestic workers work and provide all services in their employer’s place of residence.
The IRS considers a domestic worker to have an employer-defined job and an independent contractor to have an employee-defined job.
Babysitters, nannies, housekeepers and gardeners are considered domestic workers.
Starting in 2020, all new domestic workers must complete the revised W-4 form, although those who were hired prior to 2020 do not need to complete the new form.