IRS 规定帮忙看孩子， 做家务household employment (babysit, nanny, do housework)的要求是雇主发W-2， 雇员按此报税， 不过好像是雇佣父母不算的，
[url=http://www.irs.gov/pub/irs-pdf/p926.pdf]http://www.irs.gov/pub/irs-pdf/p926.pdf[/url]
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?Your parent. Exception — Count these wages if both the following conditions apply: A) Your parent cares for your child who is either under the age of 18, or has a physical or mental condition that requires the personal care of an adult for at least four continuous weeks in a calendar quarter. B) You marital status is one of the following: You are divorced and have not remarried; you are a widow or widower; or you are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least four continuous weeks in a calendar quarter.

也有一个exception 除非离婚啦， 估计大多数人都不行。所以LZ说的没错， 父母看孩子做家务为理由给父母发工资， 这种收入不能帮助父母earn social security credits。

你提到1099 income。1099 的收入是可以给你挣social security income的。 所以我个人认为父母给娃tutor， 或者暑假孩子送回国父母看孩子, 这种收入就可以earn social security credits. 这需要父母注册个business， 他们报税按照self employment income报.