Help me decide
W-2 employee or 1099 contractor?
Three quick questions adapted from IRS Pub 1779. Answer based on the bulk of how the work actually runs, not edge cases.
1. Who decides when the work happens?
Schedule control is the IRS's strongest signal for W-2.
2. Who provides the tools and supplies?
Tools = vacuum, gardening equipment, music instruments, etc.
3. Does this worker work for other households too?
A gardener who serves 8 families is a contractor; a nanny who only works for you is an employee.
Answer all three questions to see a recommendation.
This is informational only — not legal or tax advice. The IRS makes binding classification rulings via Form SS-8. If you stand to lose meaningful money either way, talk to a CPA.
Further reading: IRS Pub 926 (Household Employer's Tax Guide).