If the child under 18 works for the parent, he/she is not available for self-employment tax or FICA, FUTA tax. see the website of https://www.irs.gov/newsroom/tax-treatment-for-family-members-working-in-the-family-busines. I just need to know, how to input it to make the kid exempt from SE or payroll tax on their earned income. If I check "not available for self-employment tax" in "Business information" tab in "Business Income (Schedule C)" menu in "Income" Column, all the kid's income in Schedule C is unearned income, with lower standard deduction and more tax. How to make