@667527_05345 Updated answers about Household employees under 18 . Note if under $2k.... You posted about under $3k.
Pub 926 says:
"Wages not counted.
Don't count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $2,000 or more during the year.
4) 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 isn't considered to be his or her principal occupation. "
And
"Form W-2.
File a separate 2017 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 $2,000 or more.
Wages from which you withhold federal income tax."
So for an employee under age 18 no W-2 is necessary as long as tax was not withheld - which would be very unusual.
In the childs return they would NOT have to pay SE taxes nor income taxes as long as they stayed under $6350 in total. They report on their tax return with other wages and on line to the left they type HSH $xxxx and it's included in the income.
In TT the child files in Less Common Income/ Miscellaneous Income/ Other Income Not already Reported on a W-2 or 1099/ choose yes/ Household Employee Wages / put the amount and TT puts it in the 1040 correctly with no taxes.
I hope this helped!!!
**I don't work for TT. Just trying to help. All the best.
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