My 14 year old child earns $4,800 income for doing work for our family business. Taxes are not paid & this income serves as an expense for my business. How fill out W2?

My understanding is that taxes are not required to be paid and my business uses this income as an expense if less than $6,800 I believe.  What boxes are filled out on the dependent's W2 and where do I add this for the business Schedule C?