You are correct. I was looking at a different reference.
Social security and Medicare taxes do apply to payments made to a parent for domestic services if all of the following apply..
- The parent is employed by his or her son or daughter.
- The son or daughter (the employer) has a child or stepchild (including an adopted child) living in the home.
- The son or daughter (the employer) is a widow or widower, divorced and not remarried, or living with a spouse who, because of a mental or physical condition, can't care for the child or stepchild for at least 4 continuous weeks in the calendar quarter in which the service is performed.
- The child or stepchild is either under age 18 or, due to a mental or physical condition, requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter in which the service is performed.
PUB 15
