Custodial Roth for Minors

[Asim G.]

Hello,

I have a 9-year-old who helped me with cleaning/power washing a property during turnover. She also helps me with paperwork every once in a while.

I believe I can open a Custodial ROTH for her to pay for the services. Are there any rules of thumb to follow for how much I can contribute? I don't think I can justify her spending enough time to qualify for the annual max of $6000.

Do I also need to issue a 1099 if I pay more than $600 to her for these services.