Do i have to pay self employment tax on income earned from care for parents

The income you earn from the care of your parents is taxable but not subject to self-employment tax you will report it as other income

To enter your other income follow these steps:

1.        Open or continue your return, if you're not already in it.

2.        Select the Wages & Income tab

3.        Scroll down to Less common Income select show more

4.        On the line Miscellaneous Income, 1099-B, 1099-C select Start/revisit

5.        On the page Let’s work on any miscellaneous income click Start/Revisit on the line Other reportable income

6.        Answer yes to Any other taxable income

7.        Enter the description and amount on the page Other Taxable Income.

8.        Answer Done on the page Other Taxable Income Summary.