IRS Publication 503 Child and Dependent Care Expenses, page 8, states:
Payments to Relatives or Dependents
You can count work-related payments you make to relatives who aren't your dependents, even if they live in your home. However, don't count any amounts you pay to:
- A person for whom you (or your spouse if filing jointly) can claim as a dependent;
- Your child (including stepchild or foster child) who was under age 19 at the end of the year, even if he or she isn't your dependent;
- A person who was your spouse any time during the year; or
- The parent of your qualifying person if your qualifying person is your child and under age 13.
IRS form 2241 Child and Dependent Care Expenses requires that you disclose the name, address and social security number of the care provider rather than prepare a W-2.
See also this TurboTax Help.
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