Retirement tax questions

You don't pay Medicare and Social Security taxes on wages paid to your parent unless BOTH of the following conditions apply:

Condition One: 

Your 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.

Condition Two:

 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.

https://www.irs.gov/publications/p926

Don't ask me who writes these rules.