Self employed

Yes I did get a W2 from Palco, the third party parent company for my special needs son Riley. He is on a Medicaid program, Mi Via through the state of NM.  My wife is the EOR (Employer of Record) for the waiver, so for tax purposes I work for my spouse, but the W2 comes from the third-party company.  I looked in the Turbo Tax community for instructions on Difficulty of Care, but it seemed confusing.  So for last year, I would have to do a 1040X amended return? or use IRS form 843?