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Children, spouses and parents
are subject to different employment tax withholding rules than other
employees. Below is a guide:
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If the child is:
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then withold:
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Any age, sole proprietorship or partnership w/ each parent as
a partner
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income tax only
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Any age, corporation, estate or partnership (at least one parent
is not a partner)
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income tax witholding
FICA (social security and medicare)
FUTA tax
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Under 18, sole prop. or partnership w/ each parent as a partner
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income tax only
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18-21, sole prop. or partnership w/ each parent as a partner
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income tax
FICA (social security and medicare)
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One Spouse Employed by the Other
Wages are subject to:
- income tax withholding
- FICA (medicare, social security)
Parent Employed by Child
Wages are subject to:
- income tax withholding
- FICA (medicare, social security)
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