Employing Child Under 18

[quicksam]

I have a new client that says he paid his teenage son to work in his business. He paid him for clerical as well as cleaning duties(business related). He has an EIN, but never indicated he would have employees. The only employee is going to be the son. He paid him $5200. I know that he is not subject to SS or Med, but how do y'all handle the processing in your firms. Do you file W2 and 941? I have seen where some argue that no 941 is needed. If you have processed this kind of situation, please describe how you handled it? Thanks!

[Jiggers]

941, or 943 for a farmer, and W-2's.

[TaxGuyBill]

The instructions seem to indicate the 941 is required.

https://www.irs.gov/instructions/i941/ch01.html#d0e234

However, in this situation I file the 944 instead (and W-2 and 940). If they have never filed a 941, the 944 should be accepted without prior 'approval'.