I have my mom who stays with us to help with our daughters and i pay her $1000 a month. Do i need to give her any form like 1099 misc and how would i file her income as?

[kalel16]

I have my mom who stays with us to help with our daughters and i pay her $1000 a month. Do i need to give her any form like 1099 misc and how would i file her income as? Also my mom is US citizen, married but her husband doesn't live in the United states

[SweetieJean]

"Stays with us". Does she actually live with you, or does she just come to visit?

[kalel16]

She lives with us

[kalel16]

Thank you Jean...I went through those documents....What's clear is that I don't have to pay SS or medicare taxes....What's not clear is if my Mom has to pay those taxes?

[Hal_Al · Accepted solution]

You do not have to issue any form, like a W-2 or 1099-Misc. A parent is an exception to the household employee tax requirement (so called "nanny tax").

But the income MAY be taxable to her, particularly if you plan to claim the dependent care credit. Otherwise, you may treat it as a gift and she does not need to report the income.

[kalel16]

I will not be claiming any dependent care credit

[VolvoGirl]

Does your mother want to get SS credit for it?  Does she have any other income like SS or retirement?  If she lives with you you might be able to also claim her as a dependent.  But I don't know how that works since she is married.

[Hal_Al]

Since the mother's spouse is not a US citizen, she cannot file as Married Filing Jointly (MFJ) unless her husband declares all his world wide income. So her filing status is, most likely, MFS (if she has to file at all) and her son/daughter can claim her if she has less than $4050 of income.

[SweetieJean]

"Also my mom is US citizen, married but her husband doesn't live in the United states"
We don't know whether that husband is a US citizen, only that he does not live in the USA.

[Hal_Al]

The rule is the same; assuming the other dependency rules are met (income & support); to meet the joint return test, she would file as MFS or not at all. We assume her husband is not filing a US return, but if he is, they cannot file as MFJ if she is claimed on her adult child's return.

[SweetieJean]

True. We also do not know if she has any other type of taxable income.

[kalel16]

@SweetieJean .... My moms husband is not US Citizen and has never been to the USA and she doesn't have any other income.

[TaxGuyBill]

So you need to determine if this is actually payment for services, of if you are just financially assisting your mother, and she voluntarily watches your kids.

If it is payment for services, a W-2 is not required, but it would probably make it easier for her to file her tax return.  Personally, I would suggest filing one.

[SweetieJean]

https://www.irs.gov/taxtopics/tc756.html

https://www.irs.gov/pub/irs-pdf/p926.pdf

[Do9]

I have a similar situation. My parents are US permanent residents who live with me. They don't have any other income except a $300 monthly payment from me. They said they would like to file taxes on those income(though the law does not obligate them).

How can they obtain a 1099 misc form?

Do I fill the information in the 1099 misc with my name and social security number?

Thank you