그럴 필요 없어요. self-employed로 서비스 제공하는겁니다. 돈 주는 사람은 그냥 서비스 비용으로 주는거고요. 받은 사람이 SECA부터 fed/state income tax까지 매 분기 보고하고 납부해야될거고요. 체류 신분 조건으로 employment를 필요로 하는게 아닌 이상 고용하고 W2를 받는 형식이 필요하진 않습니다.
Don’t withhold or pay Social Security and Medicare taxes from wages you pay to:
Your spouse,
Your child under the age of 21, Your parent, unless an exception is met, or
An employee who is under age 18 at any time during the year, unless performing household work is the employee’s principal occupation. If the employee is a student, providing household work isn’t considered to be his or her principal occupation.
위에 PNA LP 님께서 답변해 주신 내용 중에서 Your parent, unless an exception is met, 라고 되어 있는데 이 예외 부분이 어떤건지 설명이 안되어 있습니다. 만약 이 예외에 해당하면 부모님이 받은 금액은 wage 가 되어 social security tax 와 medicare tax 를 내셔야 합니다.
Exception: Count these wages if both the following conditions apply.
a. Your parent cares for your child (including an adopted child or stepchild) who is either of the following.
i. Under the age of 18.
ii. Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed.
b. Your marital status is one of the following.
i. You’re divorced and haven’t remarried.
ii. You’re a widow or widower.
iii. You’re living with a spouse whose physical or mental condition prevents them from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed.
