국세청에서는 가사직원(household employee)에 대한 급여는 1099(Self Employed)이 아닌 W2로 처리하라는 지침이 있습니다.
https://www.irs.gov/ko/taxtopics/tc756
다만, 일반적으로 부모의 경우 위의 경우에서 예외가 됩니다.
Don’t withhold or pay Social Security and Medicare taxes from wages you pay to:
Your spouse,
Your child under the age of 21,
Your parent, unless an exception is met, or
An employee who is under age 18 at any time during the year, unless performing household work is the employee’s principal occupation. If the employee is a student, providing household work isn’t considered to be his or her principal occupation.
보통 이런 경우에는 부모님 세금 보고시 1040 1b에 보고 하시게 됩니다.