You cannot deduct the salary of your live-in maid but you can deduct portions of the salary when it is appropriate.
Entertaining at home is one way to deduct a portion of his/her salary. If you entertain guests in your home and your live-in maid is working for the get-together. The hours worked can be deducted when you file your taxes.
This same amount of his/her Social Security taxes would also be deductible.
Check the laws in your State.
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