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Thank you for your response.

I don't want to be in danger zone. So, since my parents live with me they should be considered as household employees. I cannot withhold FICA tax for them as they are my parents. Did I undestand it correctly?

 

But, can they report it as self employed income and pay FICA tax themselves? I'm ok with not claiming dependednt care credit if that is the right way for them to get SS credit.