Do you have to issue a W2 to a child employee?

[Patrick J.]

Do you have to issue a w2 to a child employee that makes under $12,000??

[Eamonn McElroy]

@Bill Hampton

Assuming OP is talking about a dependent child, very unlikely they would be appropriately classified as an IC and not an employee.

Do they set their own hours?  How many customers/clients do they have other than their own parents? Do they provide their own equipment?  Are free to do a specific job without instruction or guidance?  Are licensed, bonded, and have business insurance, as applicable?

Most dependent children would clearly be appropriately classified as employees.  Payroll should be run, and a W-2 issued the following year.