No. The only two possibilities are as a Household Worker of if you have a business.
This may be the household worker info that you are referring to from TomD8:
You don't pay Medicare and Social Security taxes on wages paid to your parent unless BOTH of the following conditions apply:
Condition One:
Your parent cares for your child who is either of the following;
1. Under the age of 18;
2. 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.
Condition Two:
Your marital status is one of the following:
1. You're divorced and haven't remarried
2. You're a widow or widower
3. You're living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed.
PUB 926
You would otherwise have to have a business that pays him.
When the employer is a son or daughter employing his or her parent the following rules apply.
- Payments for the services of a parent in the son’s or daughter’s (the employer’s) trade or business are subject to income tax withholding and social security and Medicare taxes.
- Payments for the services of a parent not in the son’s or daughter’s (the employer’s) trade or business are generally not subject to social security and Medicare taxes.
PUB 15
