@mamasquid wrote:
The IRS rule reads this income is exempt from FIT and SIT, but not FICA and Medicare. IHSS claims because recipient is my child, I cannot pay into FICA and Medicare, which seems contradictory.
There is another IRS rule for this situation, and because you are considered your child's "household employee", you (the employer's parent) are not subject to Social Security and Medicare taxes (FICA).
Because you are not subject to FICA (or self employment tax), that income does not count towards your Social Security income.
