Deductions & credits

per schedule H instructions:

 

Line A. To figure the total cash wages you paid in 2019 to each household employee, don't include amounts paid to any of the following individuals.
• Your spouse.
• Your child who was under age 21.
• Your parent. (See Exception for parents below.)
• Your employee who was under age 18 at any time during
2019. If the employee wasn't a student, see Exception for employees under age 18 below. 

 

Please check with your state re: unemployment insurance/worker's comp/disability requirements.