LLC single member 每年給minor孩子發工資，交FICA？

剛剛看到有人說交FICA，
已經八年 ($1500 to $4000 每年 不等) 沒有給她報過稅，也沒有交過FICA.

這是當時CPA的對話，已經沒有再聯係。

I said: You mentioned that I can write her a check and do I need file 1099 MISC for that or check itself is enough?
Since she is not a W2 worker; but a 1099 contractor; does she need to file a tax return even if she does not owe tax?


she said: no 1099s are needed. She does not need to file income tax as the amount is too small.

這到底怎麽回事？