What do you mean by "child income?" What child income? Did you pay a child to work for you?
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If your child is under 18, it is best if you issue him a form W-2, rather than paying him as "contract labor". Children, under 18, working as employees, in the family business, are exempt from FICA (social security & Medicare tax). So, you enter the business expense as "Wages".
If you pay them as contract workers, they will have to pay social security & Medicare tax, in the form of "self employment tax".