Winsted Nursing Care Services, LLC (WNCS) is a homecare registry that connects independent Caregivers with persons that need home care. The caregiver will be working directly for you (or your family), and WNCS (1) will not be the employer of the caregiver, (2) will not be the one paying the caregiver for services, and (3) will have no responsibility for any governmental or regulatory filings in connection with the services provided. It is our understanding that most of WNCS’s clients treat the caregivers working for them as “independent contractors,” and file IRS Form 1099 to report the amounts paid. However, depending on the relationship between you and the caregiver, you may be considered an “employer” under law and, if that is the case, you may be held responsible for the payment of federal and state taxes, Social Security, overtime and minimum wage, unemployment, Workers’ Compensation insurance payments and any other applicable payment required under state or federal law. Please consult your tax advisor regarding your tax and filing requirements and recommendations for structuring this relationship to achieve the intended results for tax and regulatory purposes.