Nanny Agency Jobs“W-2 or 1099?” is a question about the working relationship before it is a question about paperwork. For a proposed US nanny role, ask who will employ you, how the work will be directed and who will explain the tax reporting. A form named in an advertisement does not settle those questions.
This guide helps you assemble the facts for that conversation. It does not classify your individual role or calculate taxes. Federal employment-tax classification, wage-law coverage and state requirements need their own review; an answer about one should not be treated as an answer about all three.
Start with the work, not the label
The IRS's 2026 Household Employer's Tax Guide explains that household-employee status turns on the right to control both the work and how it is done. Its guidance includes nannies and distinguishes a household's employee from a worker supplied and controlled by an agency. Being introduced through an agency does not itself settle who employs the worker. The publication also explains when household employers must provide Form W-2.
Write down the proposed arrangement in ordinary language. Where will you work? Who sets the duties and schedule? Who gives instructions? Who can change the assignment? Keep what the recruiter has confirmed separate from what you have inferred.
Do not use this list as a scoring system. Its purpose is to make a conversation with the appropriate adviser specific enough to be useful.
Ask who stands behind the proposed classification
The IRS's relationship guidance says a contract calling someone an independent contractor is not sufficient to establish that status. The actual relationship matters.
If an offer says “1099,” ask: “Who reviewed the classification for this arrangement, and can you explain the basis?” If it says “W-2,” ask who the employer will be and who handles payroll questions. You are looking for a clear explanation that connects the paperwork to the job being offered.
A recruiter may need to pass the question to the family, agency employer or payroll adviser. Record who will respond and when. A repeated label, a verbal preference or the statement that another worker used the same arrangement does not answer your factual questions.
Keep classification separate from the advertised amount. Do not compare two offers as though the same stated figure necessarily describes the same arrangement or take-home pay. Use the advertised-pay comparison guide to organize the amounts without estimating your tax position.
Complete a relationship clarification worksheet
For each offer, create this original record:
- Proposed employer: The person or organization named, and where that name appears.
- Agency role: Introduction, ongoing assignment management or another stated function.
- Work instructions: Who sets priorities, methods, location and schedule in practice.
- Payment contact: Who issues payment and who answers questions about it.
- Proposed reporting: The form or payroll arrangement described, copied accurately.
- Explanation received: Who supplied it, when and what remains unanswered.
- Next step: The document or qualified advice needed before your decision.
Attach the current offer and relevant messages. Use short factual notes rather than conclusions such as “definitely self-employed.” If the written offer and conversation name different employers, flag that discrepancy directly.
Do not circulate children's details or household records to make the question clearer. A description of your duties, supervision and proposed payment arrangement is a better starting point. Ask the adviser what additional information they need and how to provide it appropriately.
Follow a fictional offer through the questions
Fictional example: Maya receives an agency introduction to a family. The role brief names the family, gives a recurring schedule and says the parents will direct daily work. A later message describes payment as “1099.”
Maya does not decide the classification from this guide. She asks the recruiter to identify the proposed employer and obtain an explanation of the reporting arrangement. She includes the two conflicting descriptions so the recipient can address the actual difference.
Her message could read: “The brief describes the family directing my work, while the payment note says 1099. Please confirm the proposed employer and who can explain how the classification was determined. I would like a consistent written offer before making my decision.”
The useful result is an identified question and owner, not a tax verdict based on an invented scenario.
Take unresolved facts to the right adviser
The IRS's classification overview describes federal employment-tax evidence and identifies Form SS-8 as a route for an IRS worker-status determination. Whether that process suits your circumstances is a separate question from completing this worksheet.
For an unresolved offer, seek advice from a qualified tax professional familiar with household employment. Ask separately about wage-law or state issues when those arise. Keep the response with the version of the offer it addresses, and revisit it if the working arrangement changes.
Before proceeding, you should be able to identify the proposed employer, the reporting arrangement and the person responsible for explaining remaining uncertainty. An unanswered question stays open until it has an answer you can understand.
Sources
IRS Publication 926, IRS Type of relationship and IRS Topic 762, checked October 27, 2026. Federal tax context only. The worksheet and fictional example are original NAJ tools; this is editorial source review, not professional tax endorsement.