My daughter did some babysitting this summer and the lady she did the babysitting for is asking for her SS# so she can claim it as child care on her taxes. Do I have to give it to her and what are the tax implications for my daughter?

Thanks.

“Do I have to give it to her”----> I guess there is no reason not to give her your daughter’s Soc Sec numder; if she refused to give her Soc Sec number, she can not work for her. She must abide by the rules and giving your number is just basic to getting employment. However, If a babysitter refuses to give the identifying information(i.e., US ID #, Soc Sec number, in case of undocumented immigrant), the employer, baby’s mom, can still claim the child and dependent care credit on her return.
”and what are the tax implications for my daughter?”---->I guess your daughter is a minor babysitter, neither an independent contractor getting 1099 Form nor an employee getting W2, and then she may be exempt from the babysitting tax as long as her income from babysitting services is under $1,700 during the year (2009 and I guess 2010 also) and is a student who was under 18 years (no limit on how much they were paid). If your daughter is older than 18 years old and is claimed as your dependent, then she doesn’t need to file her return UNLESS her income from the services is more than $5,700( however, if she has some tax refund, then she still needs to file her return for the refund.).