Generally, you don't have to withhold employment taxes if the household employee is your parent. However, you do have to count their wages as being subject to FICA, FUTA and SUTA if both of these conditions apply:
Count wages paid to your parent if both the following conditions apply:
- Your parent cares for your child (including an adopted child or stepchild) who's either of the following:
- Under the age of 18
- Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed
- Your marital status is one of the following:
- You’re divorced and haven't remarried
- You’re a widow or widower
- You’re living with a spouse whose physical or mental condition prevents them from caring for your child for at least 4 continuous weeks in the calendar quarter in which the services were performed
Please see this help article, this tax tips article, and IRS Publication 926 for more information.
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