Deductions & credits

Thank you so much for the info. 

 

My parents care for my kids in their home. They do no other services for me - just childcare in their home for my children after they get out of school until I can get there to pick them up AND on full days that school is closed and my office is not.  

 

Knowing the above specifics, do I need to withhold medicare and social security taxes from the amount that I pay to them if I'm planning to pay them over $2400?  Or was this only necessary if they perform other services?

 

Do I need to issue them a W/2 based on the above?  I read the IRS regulations but they are SO confusing to me!  

 

Thank you, in advance, for your help!  I GREATLY appreciate it!