The link you gave states "Payments are subject to income tax withholding, regardless of the child's age." I so not see an exception to filing form 941 unless you are a seasonal employer. Logically you must file W-2's so you would need to file the 941s to balance.
This was from the link: "Child employed by parents. Payments for the services of a child under age 18 aren't subject to Social Security and Medicare taxes, if the business is a sole proprietorship or a partnership in which each partner is a parent of the child. Payments to a child under age 21 aren't subject to FUTA. Payments are subject to income tax withholding, regardless of the child's age.
Payments for the services of a child are subject to income tax withholding as well as Social Security, Medicare and FUTA taxes if they work for:
- A corporation, even if it's controlled by the child's parent, or
- A partnership, even if the child's parent is a partner, unless each partner is a parent of the child."
I hope this helps.
[PII Removed], MSA, EA
