Hired Interns/laborers to work investment property, W2 or 1099M?

[Sunny Burns]

Is it true that you don't have to file taxes if you make less that $10,350(W2), but if you receive 1099Misc income, you have to file anything over $400?

I am mostly interested in this, because I just hired some interns(know from church) to help out on our house-hacking/real-estate business. Right now just making planter boxes, pulling weeds, pulling vines, etc.

They are college students who make no money, I'd like to claim a deduction for paying them, and also want to give them a chance to contribute to a Roth-IRA.

In the past I've done 1099-Misc with contractors, and that was really easy, so I wanted to do that with them, but it seems like they will end up having to pay a lot of self employment taxes, as opposed to if I went the W2 route, they likely wouldn't have to file let alone pay anything.

Anyway let me know if anyone has experience in this sort of thing. And if I am correct in what I am saying.

p.s. something interesting to note is that I offered $8/hr as pay, but $10/hr if they agree to put half their paycheck into a Roth-IRA. One went for the $8 and the other for the $5/$10.