Physics is a huge field. If the parent or child has already outlined difficulty areas, this step has been done for you. If not, find age-appropriate material. Something interest about physics is how you can explain phenomena in a very simple way, or you get get way into the nitty-gritty with complex math. Try looking at overviews of physics topics online for each age group.
 Don't confine yourself to just theory talk when possible, but be aware of particular assignments the child may have.


A few example topics appropriate for young children:

The big picture for gravity. The Earth is really massive, so smaller objects get pulled towards it. You can have fun dropping things, and maybe talk about how gravity causes tides.
Collisions! This will have to be a very shallow overview, but you can talk about elastic and inelastic collisions. More dropping things! You can drop clay on the ground and see it go SPLAT, and compare it to a bouncy ball. Also look at memory foam and balloons.
Light. This is a big one. Prisms, rainbows, filters, all sorts of cool things here!


Middle school children can handle more complex topics, but without heavy math:

Magnets and electricity. Fun projects like making engines from magnets and copper wire, and a creating a battery with a potato are engaging and involve other topics as well.
Energy and work. Can be incorporated well with magnets and electricity projects. Conservation of energy can be introduced in basic ways.
Waves: sound/light. Talk about transverse waves and longitudinal: it's a great opportunity to sneak in slinkies! Get more into things like frequency as well.


High-school children are at age where math can play a more significant role; be sure to find out what kind of math background they have. High-school kids are can handle surface introductions to most topics, and much more in-depth explorations to some of the topics listed above. Furthermore, it's more likely that high-school students will have homework that your tutoring sessions will be based off of.
 Once you have your specific topic, and an idea of age-appropriate depth for that topic, you can begin planning. Motivate the beginning of the project with a brief discussion of a phenomena it explains, like rainbows for light or car engines for work. Ask the child questions and work from their responses. Determine the child's attention span and plan your cool-stuff-demos accordingly, both in terms of frequency between theory and in length of project. If the child has a long attention span, they can build things themselves. If not, they may need to be shown the completed demo and be allowed to explore it, or take part in only the last few steps of its creation. Read up on lesson planning in general (see related wikiHow articles), and be flexible: the amount of time to grasp a topic can vary greatly. Part of the point of a tutor is provide personalized attention. If you are tutoring for a class, try to keep on track with the class schedule. You may be helping with individual homework assignments, which can limit your autonomy in planning.
 Check in with the parent, pay attention to the child's responses, and if you are tutoring for a class, ask if you can see the class assessments like homework and tests.
Narrow it down.
Keep it age-appropriate, and creative.
Plan the lessons.
Be constantly receptive to feedback.
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