The IRS says:
If the parent is performing services for the child, but not for the child’s trade or business:
- Payments for services of a parent are not subject to social security and Medicare taxes, unless the services are for domestic services and each of the following apply:
- You employ your parent,
- You have a child or stepchild living in the home,
- You are a widow or widower, divorced, or living with a spouse, who because of a mental or physical condition, can't care for the child or stepchild for at least 4 continuous weeks in a calendar quarter and
- The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition.
- Payments for services of a parent are not subject to FUTA tax regardless of the type of services provided.
https://www.irs.gov/businesses/small-businesses-self-employed/family-help
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
