If only one of the two conditions applies, then you don't need to withhold payroll taxes on your parent's wages as a household employee.
You must file Form W-2 for each household employee to whom you paid $2,700 or more of cash wages in 2024 that are subject to social security and Medicare taxes. Since you don't withhold social security and Medicare taxes, you don't have to file a W-2 unless you withhold income taxes.
The household employee is still responsible for reporting their wages and filing an income tax return even if they did not receive a form W-2. This is done by completing IRS Form 4852, Substitute for Form W-2. A return that includes this form would need to be filed by mail.
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