Hal_Al
Level 15

Get your taxes done using TurboTax

By similar situation, I assume you mean your parent babysat your kids in your home. The amount doesn't matter. The $1900 rule applies to sitters other than your parent.
However, if you are divorced, the $1900 does matter. You will have to pay the nanny tax OR she will have to file as self employed and pay her own social security & medicare tax as "self employment tax"