Retirement tax questions

Thank you for your response, its much appreciated !! In this link: https://www.irs.gov/instructions/i1040sh, under the section "How To Fill in Schedule H, Form W-2, and Form W-3", it says to EXCLUDE wages paid to a parent as long as they are NOT taking care of a child.  The text is as below.

 

Doesnt the below mean that I dont have to file a Schedule H or W2 for her ?  Please advise.  MUCH appreciated.

 

"To figure the total cash wages you paid in 2024 to each household employee, don't include amounts paid to any of the following individuals.

 

 

Exception for parents.

 

Include the cash wages you paid your parent for work in or around your home if both (1) and (2) below apply.

  1. Your child (including an adopted child or stepchild) who lived with you was under age 18 or had a physical or mental condition that required the personal care of an adult for at least 4 continuous weeks during the calendar quarter in which services were performed. A calendar quarter is January through March, April through June, July through September, or October through December.

  2. You were divorced and not remarried, a widow or widower, or married to and living with a person whose physical or mental condition prevented your spouse from caring for the child for at least 4 continuous weeks during the calendar quarter in which services were performed.

"