USA W-2 in February for previous year

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Feb 9, 2023
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Hi all,
My wife and I have a rental house property - for several years.
I have 4 kids - 2 under 18 and 2 over 18 - that helped me with remodeling, cleaning and landscaping over several years.
I paid them during previous years - online transfers to their accounts - but I never thought about that as a business expense.
As they help more, I realized I should count that as an expense too.
I thought initially I'd give them 1099-misc for 2022, but I realized w-2 is the right thing to do (according to the IRS articles).
I learned that I should have withheld SS and Medicare for the kids over 18.
How do I handle it now?
January 31st is the deadline to file, so I'm late. I can file with $50 per child fine.
But how/where is withholding reported/kept?
Where do I send the IRS money?
How do I attack this? \
I can generate W2s in TurboTax, but I need some general guidelines.
Thanks.
 

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