Household Employee Wages

[Olena]

Hello, couple days ago I've been working on the tax return and get the problem to find the line on the 1040 to enter the HH wages. I have a client, she is watching her grandson in her son's house and her son paid her $6000 in 2020. According to Publication 926, this income is exempt from FICA tax. I went thru all forms and found line 7 on Wages, Salaries and Tips Worksheet, however it says "Wages earned as a household employee (if less than $2,100 and without W2). Should I use this line to enter her wages even if it is more than $2,100? Please help. Thanks in advance.

[jeffmcpa2010]

It sounds like the son did not prepare her a W-2.? (as required)

In that case I would most likely report it on a Schedule C.

[Just-Lisa-Now-]

Agreed with Jeff, a W2 should have been issued and payroll taxes been paid.by the payer.