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Business & farm
yes because you need an EIN for any W-2s issued. an SSN will not do for either W-2 or 1099NEC
also if you issue w-2s you must file quarterly or annual payroll tax returns for IRS and perhaps your state.
I hope you have a basis for paying her that $3500. (mostly concerned with the rate of pay/hour and documentation of hours performing services).
see this about medicare and fica taxes
‎January 13, 2024
11:12 PM