Q. I am myself on 1099. Can i issue him W2 w/o having LLC?
A. Yes. Being "on a 1099-NEC" means you file as a sole proprietor. You file Schedule C as part of your tax return. It's your "Schedule C business" that issues the W-2. You will have to get an EIN.
https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-forms/create-w-2-1099-forms-employee...
https://ttlc.intuit.com/community/tax-credits-deductions/discussion/how-do-i-issue-my-minor-child-a-...
