Do I need to file W-2 for nanny under age 18?
If I hired a 17-year-old nanny for the summer, I know I don't have to withhold Social Security or Medicare taxes due to her age, but do I still need to file a W-2 form with the Social Security Administration, showing her earnings, but no withholdings? If so, how do I make it clear she was exempt from the withholding of those taxes? (Typically, for a nanny, I file a schedule H form also; not a 1099.)
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Age is not a relevant factor for the question of filing a W2. See the IRS publication 926:
Form W-2.
File a separate 2014 Form W-2, for each household employee
to whom you pay either of the following wages during the year.
Social security and Medicare wages of ,900 or more.
Wages from which you withhold federal income tax.
If she's exempt from FICA and you didn't withhold income tax, they you don't need to file W2. However, I suggest you consult with a licensed tax professional (EA/CPA licensed in your state) to be certain.
Pay attention: the fact that she's 17 doesn't necessarily make her exempt:
Wages not counted.
Do not count wages you pay to any of the
following individuals as social security or Medicare wages, even if
these wages are ,900 or more during the year.
...
An employee who is under the age of 18 at any time during the year.
Exception: Count these wages if providing household services is the
employee's principal occupation. If the employee is a student,
providing household services is not considered to be his or her
principal occupation.
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