OK, another argument: babysitting income paid to a grandparent is not subject to Social Security and Medicare taxes unless both the following conditions apply:
Condition 1:
Your ("you" being the taxpayer) parent cares for your child who is either of the following:
1. Under the age of 18.
2.Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed.
AND
Condition 2.
Your marital status is one of the following.
1.You’re divorced and haven't remarried.
2.You’re a widow or widower.
3.You’re living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed.
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https://www.irs.gov/publications/p926/ar02.html#en_US_2017_publink100086735">https://www.irs.gov/pub...>
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
