IRS Publication 15 — Employer's Tax Guide (Circular E)
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“Payments for the services of a child under age 18 who works for their parent in a trade or business aren’t subject to social security and Medicare taxes if the trade or business is a sole proprie- torship or a partnership in which each partner is a parent of the child.”
preparation software or through a tax professional. However, don’t use EFW to make federal tax deposits. For more information on paying your taxes using EFW, go to IRS.gov/EFW.
Credit or debit card payments. You can pay the balance due shown on your employment tax return by credit or debit card. Your payment will be processed by a payment processor who will charge a processing fee. Don’t use a credit or debit card to make federal tax deposits. For more information on paying your taxes with a credit or debit card, go to IRS.gov/PayByCard.
Online payment agreement. You may be eligible to apply for an installment agreement online if you can’t pay the full amount of tax you owe when you file your employment tax return. For more information, see the instructions for your employment tax return or go to IRS.gov/OPA.
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