好像是不行

http://www.irs.gov/pub/irs-pdf/p926.pdf
page 5
?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.

也有一個exception 除非離婚啦， 估計大多數人都不行。 我再發散一下思維， 不看孩子， 父母給娃tutor， 或者暑假孩子送回國看孩子不知道可以嗎， 你以這個理由給父母發酬勞， 不知道可不可以？ 這可能需要父母注冊個business， 然後他們可以報self employment income， 你不用出w-2