Core rule: If you’re paying personally for work at your home (babysitting, mowing, raking), you’re not a business payer. That means you do not issue a 1099-NEC—at any amount—and you don’t need a W-9 or to withhold taxes. Cash, check, Zelle, Venmo…it’s all still personal, so no 1099 from you.
Do I ever file a 1099-NEC for this?
No. There’s no dollar threshold that forces a private individual making personal payments to issue a 1099-NEC. That form applies only to payments made in the course of a trade or business. If you were paying from a business (LLC, sole prop, etc.) for business purposes, that’s different—then standard 1099-NEC rules and thresholds could apply. But for household babysitting or lawn care you pay as a private person, never.
What the teen does:
They still report the income on their own return. If they’re running it like a business (multiple customers, equipment, pricing), they typically file Schedule C and may owe self-employment tax if net profit exceeds $400. If it’s truly occasional/casual help just for you, it’s still taxable income, though it may not rise to a “trade or business” (facts and circumstances).
Your simple checklist:
Keep a brief record of dates, amounts, and what for. Don’t issue forms, don’t collect a W-9, and don’t withhold. You’re done.
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