Q. Do i have to issue him 1099 or W2?
A. W-2
Q. Can I claim that deduction as expenses in my taxes?
A. Yes, as long as the work is bonified. See reference below.
Q. I heard kids don't need the forms (1099 or W2) if they are below 18 and paid less than standard deductions?
A. They do need a W-2 or 1099-NEC. The W-2 is much better. What you probably heard is that kids under 18, working in the family business, are not subject to FICA/FUTA (social security and Medicare tax). Issuing a W-2 is the way to document that.
References:
https://www.taxslayer.com/blog/hiring-your-child-small-business-self-employed-taxes/
https://www.cpapracticeadvisor.com/2023/08/03/4-key-tax-benefits-of-hiring-your-children/92835/
https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/children-as-employee/...
