My mother gets a pension amount of around $5000 per year from her service in India. She lives with us now and helps with almost all the household work. She is a US citizen and files taxes every year. Because she has some assets, she does not qualify for MediCal, and because she does not have a minimum income she does not qualify for ACA. I don't want her to work outside the house, so I want to pay her for the work she is doing at our household. According to Pub 926, I don't have to withhold the taxes, but my question was related to how she would pay her taxes. Does she have to pay the social security and medicare taxes every quarter or can she do it when she files taxes? Do I have to do her wages through a formal payroll? Any help is appreciated.
https://www.irs.gov/publications/p926#:~:text=Both%20you%20and%20your%20household,1.45%25%20for%20Me...).
