需要給W2，未成年人被父母雇傭不用交社保稅。

1099 is sole pri

1099 indicates child has his/her own sole proprietorship. 

https://www.irs.gov/businesses/small-businesses-self-employed/family-help

Parents employed by their child

If the business is a child’s sole proprietorship: 

• Payments for services of a parent are subject to income tax withholding, social security taxes and Medicare taxes.
• Payments for services of a parent are not subject to FUTA tax regardless of the type of services provided.