Hi There
Hiring a relative to work in your business is allowable as long as the duties are ordinary and necessary for the business function. From a burden of proof aspect, the child should submit a time sheet as evidence of hours worked and duties performed to the business. From there corresponding pay should equal fair market value of service rendered.
A payroll service can prepare all necessary employment tax forms and W2, or you can manually prepare employment tax forms. See Link below:
Employment Tax Forms
Also your state of business operation might also need employment tax forms. Please see state website for more information.
Also wages reported to your child might require a tax return for the child.
who-needs-to-file-a-tax-return
For delivery, since child and business occupy same general location. You can leave the W2 at the business office for the child.
