@Winifred65454 Your son pays taxes on that money if you want to take a medical deduction for having him as your caregiver.
If you do not want to take a medical deduction for the money that you have paid him then you may owe taxes on the money you receive from your insurance company.
Here are some answers on what a household employee is.
Here are the instructions on how to enter a household employee into TurboTax.
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