If your business is a single member LLC and your child is under 18, payments for his/her services are not subject to Social security and Medicare tax, Federal withholding and FUTA tax.
So basically you can write him/her a check and deduct it as a business expense.
Please read this IRS document for more information.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
