You can claim the child care expenses you paid to your adult son (if he is not your dependent).
As a private person paying child care, you do not need to provide him with any tax form. You just have to provide his name, address and SSN on your tax return.
Your son will have to report the amount received as self-employment income on his own tax return.
**Mark the post that answers your question by clicking on "Mark as Best Answer"
If you are claiming the dependent care credit, your son will need to report the income. Otherwise, it's essentially optional. You and he can treat it as a gift rather than calling it pay.
Still have questions?Make a post