If your child dependent is under 18, the payments are not subject to Social security and Medicare tax or Federal Unemployment tax (FUTA). They are subject to federal withholding but a small payment would not require any withholding. In this case, there is no payroll tax to file.
Please read this IRS document for more information.
But you will still need to submit quarterly Employer's form 941, or annual form 944 if you expect to owe $1,000 or less of payroll tax a year and you so indicate on your form SS-4 - Application for an Employer Identification number.
Please read this IRS document for more information.
You still have to issue your dependent with form W-2 at year end.
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