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

https://www.irs.gov/businesses/small-businesses-self-employed/family-help#Children%20Employed%20by%2...