哪裏交這個FICA稅？

我根據下麵的指南填入孩子的1099的收入，TurboTax沒有要額外付FICA稅。W-2上各種稅都扣除了。

https://www.irs.gov/faqs/interest-dividends-other-types-of-income/1099-misc-independent-contractors-and-self-employed/1099-misc-independent-contractors-and-self-employed-1

“If you're not an employee of the payer, and you're not in a self-employed trade or business, you should report the income on line 8j of Schedule 1 (Form 1040), Additional Income and Adjustments to IncomePDF and any allowable expenses on Schedule A (Form 1040), Itemized Deductions. Refer to Not for Profit Activities in Chapter 9 of Publication 334, Tax Guide for Small Business for allowable nonbusiness expenses.”