Grandmother paid for watching gr.child;must she file/pay taxes?

[yeu342234]

What is the name of your state? NY
A woman cares for her grandchild and is paid approximately $600/month in cash.

Does the grandmother have to file income taxes and pay taxes on that income?

If the answer is "it depends", what are the criteria that need to be looked at in determining the answer?

Thank you.

 

[Beth3]

Grandma is working and being paid wages. Yes, she needs to declare that income oon her tax return and pay taxes on it. I also expect the person she's working for needs to be paying FICA taxes on grandma as well.