If the baby sitting took place in the parents home then the sitter would probably be a household employee (W-2 employee) and not need to file a tax return if the total earned income for the year was less than $6,300. A W-2 would not be necessary for payments less that $2,000 and does not count at all for the employment tax for an employee under the age of 18.
More than likely the 14 year old would not need to file a tax return or report this income at all if under the filing limits for depenndents.
See IRS Pub 926 for reference.
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https://www.irs.gov/publications/p926/ar02.html#en_US_2017_publink100086732">https://www.irs.gov/pub...>
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
