927.Is domestic work performed by a parent for a son or daughter covered by Social Security?

Beginning January 1, 1968, your services are covered by Social Security if you are a parent performing domestic service for your son or daughter in or about his or her private home, and:

  1. There is a genuine employment relationship between you and your son or daughter;

  2. Your son or daughter has a child living in his or her private home who is either: (1) under age 18; or (2) if older than 18, has a mental or physical condition requiring personal care and supervision by an adult. Adult care and supervision must be needed for at least four continuous weeks in the calendar quarter in which you perform domestic service; and

  3. Your son or daughter is either:

    1. A widow or widower;

    2. Divorced and has not remarried; or

    3. Has a spouse living in the home that has a physical or mental condition that renders him or her incapable of taking care of the child. Adult care and supervision must be needed for at least four continuous weeks in the calendar quarter in which you perform domestic service.

Note: The term “child” includes a natural child, an adopted child, a stepchild, or a foster child.

Last Revised: Jun. 30, 2004