I would like to pay my mother for babysitting my kids. I know I need to give her w 2 not 1099. need to pay for her health insurance since she is considered as my employee

141

Level 15

Dec 28, 2020 9:41:01 AM

See IRS Pub 926 on household employees.

For most cases the household wage reporting limit and W-2 requirement does not apply if the employee is a parent (page 6).