My son paid me $8000 in 2021 to take care of my grandson. Where do I list this income?

It depends.  If you cared for the child in your home, it is self-employment income, and you would report it on Schedule C. As self-employment income it will be subject to self-employment tax.  If you cared for the child in your son's home, then you would report it as Household Employee Income, and since you're the grandparent, it is not subject to social security and medicare tax.

To report the income as self-employment income you will need TurboTax Self-Employed if you are using the Online version, or Home and Business if using the Desktop version.  If you enter as self-employment, TurboTax will guide you through setting your "business" and reporting your income and any related expenses.

To report as a household employee, with your return open:

• Select Federal  on the left of the screen
• Select Income & Expenses
• Scroll down to Less Common Income and Select Show More
• Select Start nest to Miscellaneous Income, 1099-A, 1099-C
• On the next screen, select Start for Other Income not already reported on Form W-2 or Form 1099
• Answer Yes
• On the next screen, enter the "Wages Earned as a Household Employee"
• The amount will be included on Line 1 of Form 1040 with a notation of "HSH 8000" if $8,000 is the amount you report