nanny tax excemption for taking care my grandchildren

[AmeliesUncle]

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[MaryK4]

Can you clarify your question? @gonzalesmerlene 

In general, FICA and SUTA taxes are not required to be paid by your child if you care for your grandchildren. 

The exception does not apply if:

• your grandchild is under 18 years and and 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.  

AND 

• your child is divorced and not remarried, a widow or widower or living with a spouse whose physical or mental condition prevents them from caring for your grandchild for at least 4 continuous weeks in the calendar quarter services were performed.

Regardless of the Nanny Tax exception, you would still have to report the income if you are required to file an income tax return.  See Wages not counted.