Hi,

My mother works for me as a babysitter; I'm issuing her a W2 so that she can show some income and reconcile her PTC. I looked into the whole employee vs contractor thing and she is really an employee. The W2 shows no tax withheld (my understanding is that her wages are not subject to social security or federal unemployment taxes). My question is: what, if anything, do I report under state and local wages? I have a federal EIN but no state EIN; we're in Michigan. Her earnings for 2018 were $4,500.


thanks in advance!