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previous page Previous Page: Publication 15 - Circular E, Employer's Tax Guide - 2. Who Are Employees?
next page Next Page: Publication 15 - Circular E, Employer's Tax Guide - 4. Employee's Social Security Number (SSN)
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p15-005.htm#en_us_publink100011609

3. Family Employees(p9)


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previous topic occurrence Family Employees next topic occurrence

taxmap/pubs/p15-005.htm#en_us_publink100011610

Child employed by parents.(p9)


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Payments for the services of a child under age 18 who works for his or her parent in a trade or business are not subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they are not subject to social security and Medicare taxes until the child reaches age 21. However, see Covered services of a child or spouse below. Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, are not subject to federal unemployment (FUTA) tax. Although not subject to FUTA tax, the wages of a child may be subject to income tax withholding.
taxmap/pubs/p15-005.htm#en_us_publink100011611

One spouse employed by another.(p10)


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The wages for the services of an individual who works for his or her spouse in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to FUTA tax. However, the payments for services of one spouse employed by another in other than a trade or business, such as domestic service in a private home, are not subject to social security, Medicare, and FUTA taxes.
taxmap/pubs/p15-005.htm#en_us_publink100011612

Covered services of a child or spouse.(p10)


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The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for:
taxmap/pubs/p15-005.htm#en_us_publink100011613

Parent employed by child.(p10)


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The payments for the services of a parent employed by his or her child in a trade or business are subject to income tax withholding and social security and Medicare taxes. Social security and Medicare taxes do not apply to payments made to a parent for services not in a trade or business, but they apply to domestic services if:
Payments made to a parent employed by his or her child are not subject to FUTA tax, regardless of the type of services provided.
previous pagePrevious Page: Publication 15 - Circular E, Employer's Tax Guide - 2. Who Are Employees?
next pageNext Page: Publication 15 - Circular E, Employer's Tax Guide - 4. Employee's Social Security Number (SSN)
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication