LLC single member 每年给minor孩子发工资，交FICA？

刚刚看到有人说交FICA，
已经八年 ($1500 to $4000 每年 不等) 没有给她报过税，也没有交过FICA.

这是当时CPA的对话，已经没有再联系。

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.

这到底怎么回事？