TaxGuyBill
Level 15

You need to determine if she was a Household Employee or an Independent Contractor/Self Employed.  While the fact that the worked for three different households leans towards Contractor, there are many factors involved.  What the employee "wants" does not matter; you need to determine if she was an employee or contractor.

https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-o...