I have an adult child who is disabled from birth that I have always taken care of. He requires total constant care. I receive a check for caregiver from the state. It is recorded in box 14 on w-2 as exempt earnings. It does not have taxes taken out and does not count as income on my taxes. Question 1) when is it best to start taking social security? 2.). Do I need to report the money I receive as caregiver for my child as exempt income to social security when we start claiming even if it does not count as income on my taxes?

Hi. There is no single 'best time' to start drawing Social Security benefits. Many different variables are involved when determining a person's best strategy for claiming benefits, and all of those variables must be considered when determining their optimal strategy. You may want to strongly consider using our software (https://maximizemysocialsecurity.com/purchase) to fully analyze all of your options so that you can determine your best strategy for maximizing your benefits.

With regard to your other question, the fact that your pay for being a caregiver is exempt from income taxes does not necessarily mean that in doesn't count as earned income for purposes of Social Security's earnings test. Whether or not that would have a bearing on your strategy for claiming Social Security benefits depends on the details involved, and the amount that you're paid.

Best, Jerry