Seniors may receive care for which they pay the provider without realizing the tax implications if they are deemed the employer of the provider. Neiburger discusses the sometimes confusing differences between and independent contractor and an employee, and the various taxes and penalties, both federal and state (Illinois as an example) for which employers are responsible.
Neiburger, Ben A.
"Employment Tax Issues in Home Health Care Contracts,"
Marquette Elder's Advisor:
2, Article 6.
Available at: http://scholarship.law.marquette.edu/elders/vol6/iss2/6