No, you would not have to pay any tax for giving your step-dad $180 a month to watch your kids. In fact, it can lower you taxes.
You may be able to claim the child and dependent care credit if you paid expenses for the care of a qualifying individual to enable you (and your spouse, if filing a joint return) to work or actively look for work. If either one of you are not working and not looking for work, or if you file Married Filing Separately, you would not qualify for this credit.
The credit is 20% to 35% of child care expenses, depending on your adjusted gross income. The total expenses that you may use to calculate the credit may not be more than $3,000 (for one qualifying individual) or $6,000 (for two or more qualifying individuals).
Keep in mind that you will have to report the name, address, and social security number of the care provider (your step dad) in order to claim the credit and he will be required to report the payments as income (whether or not you claim the credit).
For more information on this tax credit, please see Publication 503.
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