Chances are, since hes only a teenager, he wont meet the definition of a self employed independent contractor, more than likely he would be considered to be an employee.
https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-o...
Employee payroll reports can be quite confusing for a first time employer, you may wish to enlist the help of a payroll processing company to be sure everything is done correctly from the beginning.
♪♫•*¨*•.¸¸♥Lisa♥ ¸¸.•*¨*•♫♪
