Ive only had people that get W2s from In Home Support Services for caring for disable relatives in their home and we exclude the wages on the return....not all of them have SS and Medicare withheld on their W2. 

You would put the income on Sch C then take it back off as an expense with the description of:  

Excluded income per IRS Notice 2014-7

I've gone back and amended multiple years returns for several people that weren't aware of this exclusion.