The child cannot e-file their first tax return if they are under the age of 16. They would have to print and mail the tax return.
You can create a TurboTax online account using your information as the owner of the account. You can then create and complete a tax return for the child.
Any federal taxes owed on the child's tax return can be paid by any adult, using a check, credit card or debit card. Or payment of federal taxes owed can be paid on this IRS website - https://www.irs.gov/payments
