You are correct, you should not put the household employment taxes on Form 1041. When a revocable (grantor) trust pays the expenses for a household employee the employment taxes should be filed in the Grantor's name using Schedule H on the Grantor's form 1040. The state employment tax accounts (for Unemployment and Withholding taxes) will should also be in the Grantor's name. In other words, the Schedule H goes is filed with your son's tax return, not the Form 1041.
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