What are the processes/forms required by the IRS to provide a nanny a 1099 MISC?

The childcare service is temporary. In 2007, I paid the nanny approx $8,000.

Public Comments

1. Call 1-800-TAX-FORM (829-3676) and ask for a Form 1099. You can download a sample of the form on the irs site, but they require a scan-able original when you file.
2. If this is a Nanny who did the work in *your* home, you owe her a W-2 by 1/31. You will have to pay the 15.3% employment taxes out of your own pocket and ramp the income up by the 7.65% you paid. See IRS publication 926. Give her a W-4 to fill out. If this is a child care provider who you took the child to (eg, their house and they watched other people's kids as well), then you give her a W-9 to fill out and file the 1099-Misc by 2/29.
3. Get a form and fill it out. Can get online forms, or at office supply forms. If she's a nanny who performed services in your home you have some contributions you need to make, should have made.
4. You don't give a nanny a Form 1099! You give her a W-2. She is a household employee. You are required to withhold Social Security and Medicare taxes from her pay AND pay payroll taxes on the money she earns. You don't have to withhold income taxes though you can if you wish. See the instructions for From 1040, Schedule H. You must file that with your tax return and the instructions will tell you how to proceed.