My mom (who has Alzhemier +stroke) and my dad (heart disease) has asked me to stay home with them to be their full time caregiver, They stayed overseas and I have to quit my job in San Diego to go back home to look take up this responsibility. For filing tax, if parents are non US citizen and the service provided is outside of US, how do I do it? Do I still file self employment tax? Mom has a rental property and rent was deposited into our joint name account. However, there was no official agreement between my parents and me that I can be paid or use funds from this account. Do I still report this rental income (50%) as my salary? So far, I have not withdrawn from this joint account and I have use my own savings to sustain myself.