Monday, November 9 – Sunday, November 15, 2026 · Move week
Yelena Shahnovsky starts April 2027, 3 days/week, with care at her home — 80 Ferndale Rd, Deerfield (close to 134 Willow). Lev's mom covers the other days. The baby "graduates" around age 2 (Dec 2028), when Bright Horizons at Lake Cook re-enters the picture. Open items: written agreement, pay rate, tax treatment, backup care, and the Feb–Mar 2027 bridge.
A nanny working in your home under your direction is ordinarily a household employee (IRS Publication 926). Care at Yelena's own home is fact-specific — if she sets her own methods and routines in her own space, she may be an independent caregiver rather than your household employee. Don't assume either way; this is exactly the question for your CPA.
If she is a household employee (per IRS Publication 926):
This is logistics, not tax advice — your CPA confirms the classification and the filings. A household-payroll service (HomePay, SurePayroll, and similar) handles EIN, withholdings, filings, and the W-2 for a monthly fee; worth pricing against your own time.
Two months between leave ending and Yelena starting. Build the calendar this week (action 4):