No, you will not be required to issue your babysitter a W-2.
You must provide a Form W-2 if one of these is true:
- You paid the employee at least $2,000 in 2017.
- You paid the employee wages of any amount, and you withheld federal tax.
If you meet one of those rules, you must issue a W2 regardless of the age of the babysitter.
