Looking at TTB page 14-3 my understanding is that the wages under $2,000 is not subject to Social Security or Medicare Tax. But IS subject to Futa tax.
So the $100 would be on the Sch H for FUTA but not for Soc Sec & Med. Is that correct?

The next question is.... do we do a W-2 for the $100 for Box 1 wages and zeros in all the other boxes?

He also had another gal cover for a vacation and paid $700 to this other gal.

So the scenario is Primary Caregiver was paid $15,000
1 weekend cover gal was paid $100.
Another gal was paid while primary caregiver was on vacation $700.

Do we need to issue a W-2 for the 2 gals?

Thanks everyone!