Which cash wages should I include?

When figuring the total cash wages you paid in 2025 to each household employee, don't include amounts paid to any of the following individuals:

• Your spouse.
• Your child who was under age 21.
• Your parent. (See exception below.)
• Your employee who was under age 18 at any time during 2025. (If the employee wasn't a student, see exception below.)

Exception for parents: Include the cash wages you paid your parent for household work if both of the following apply:

1. Your child who lived with you was under age 18 or had a physical or mental condition that required the personal care of an adult for at least 4 continuous weeks during the calendar quarter in which services were performed.
2. You were divorced and not remarried, a widow or widower, or married to and living with a person whose physical or mental condition prevented him or her from caring for the child for at least 4 continuous weeks.

Exception for employees under age 18: Include the cash wages you paid to a person who was under age 18 and not a student if providing household services was his or her principal occupation.