Since household employee income is expected to be paid on a W-2 on the 1040 line 1, it can be reported as "Household Employee Income without a w-2". That is normally limited to $2,200 because more then that required a W-2, but parents are exempt form the W-2 requirement so the $2,200 can be ignored.
Household Employee income under $2,200 should be reported in:
Miscellaneous Income
Other Income not reported on a W-2
Other wages (yes)
House Hold Employee.
OR Use the "Tools" menu (if online version under My Account) and then "Search Topics" for "household employee income” which will take you to the same place.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
