One side note: Your parent (as a Household Employee) is exempt from Social Security and Medicare taxes UNLESS they are watching your child and YOU are divorced (and not remarried) or widowed.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p926/ar02.html#en_US_2014_publink100086740">https://www.irs.gov/pub...>
