I am questioning the answer about the necessity of issuing a W-2 for a grandparent nanny in the child's home. I have come across this information in my research and there appears to be a $600 payment limit to avoid it:
General Instructions for Forms
W-2 and W-3
Who must file Form W-2. You must file Form(s) W-2 if
you have one or more employees to whom you made
payments (including noncash payments) for the
employees’ services in your trade or business during
2019.
Complete and file Form W-2 for each employee for
whom any of the following applies (even if the employee is
related to you).
• You withheld any income, social security, or Medicare
tax from wages regardless of the amount of wages; or
• You would have had to withhold income tax if the
employee had claimed no more than one withholding
allowance or had not claimed exemption from withholding
on Form W-4; or
• You paid $600 or more in wages even if you did not
withhold any income, social security, or Medicare tax.
Only in very limited situations will you not have to file
Form W-2. This may occur if you were not required to
withhold any income tax, social security tax, or Medicare
tax and you paid the employee less than $600, such as for
certain election workers and certain foreign agricultural
workers. See Election workers and Foreign agricultural
workers, later.
