You have to get an FEIN (and a corresponding state ID number) in order to remit employment taxes to the fed and unemployment etc. to the state agency, and in order to file W-3/W-2 next year. It takes very little time to get an employer tax ID, and can be done on-line. As for the employer name, you can just use parents' names; you don't have to incorporate. There just needs to be some name associated with the taxes that are withheld and paid. Take a look at IRS Publication No. 926, the tax guide for household employers - it lays out the steps in order.
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