My niece will be babysitting for me 7-8 weeks this summer at my home. She would have just graduated and is 18. Do I still need to pay nanny taxes on her?

[JulieR]

Yes.  If you pay a household employee, including cash wages of $2,100 or more, then you need to withhold and report both social security and Medicare taxes from their pay. The following explains in further detail. https://ttlc.intuit.com/replies/3302336