Thank you so much for the helpful discussion.
I pay my mother to care for my children while I work. I know that I don't need to pay FICA for her, but my dad (who does their taxes) is arguing with me that he then needs to pay both the employee and employer portion of FICA since I'm not paying it. That makes no sense to me. It's my assumption that no FICA is owed by either employee/child or employer/parent in this situation, but I can't find verification of that on IRS site. Any help would be appreciated.
TIA!
https://www.irs.gov/publications/p926#en_US_2020_publink100046623
