Business & farm

The answer is NO, if the employer is a sole proprietor or partnership where the partner is the parent.  that, with this link: https://www.irs.gov/newsroom/tax-treatment-for-family-members-working-in-the-family-business#:~:text....

It says: "Child employed by parents. Payments for the services of a child under age 18 aren't subject to Social Security and Medicare taxes, if the business is a sole proprietorship or a partnership in which each partner is a parent of the child. Payments to a child under age 21 aren't subject to FUTA.

The bottom line is that if the wages aren't subject to tax then no form is required. 

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