What is this about----are you looking for a way for your child to have earned income in order to start a retirement account?
If you want your child to consider the babysitting/lawn mowing money to be considered earned income, then if your child made at least $400, he can file a tax return and pay self-employment income tax on his earnings. He will be considered to be an independent contractor and will pay 15.3% for Social Security and Medicare. He does not have to receive a 1099 from you to do this. The earnings can be entered as self-employment income without a document.
https://ttlc.intuit.com/questions/2903027-how-do-i-report-income-from-self-employment
https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922
https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax
As the parent paying the child, you derive no tax benefits or credits for your own tax return.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
