Can a 1 member LLC, that is taxed as an S-Corp, hire the member's child (under 18) with the wages not being subject to FICA taxes?

[PhoebeRoberts · Accepted solution]

Nope. Only works for an entity taxed as a sole proprietorship, or as a partnership where all of the interests are held by the minor child's parents.

[IRonMaN]

I would vote no.

[Just-Lisa-Now-]

I was wondering when corporations started having children.

[IRonMaN]

You could always try a DNA test to confirm that.

[NPChristy]

is that necessary?

[itonewbie]

Nope. §31.3121(b)(3)-1(d) is clear about that.

[NPChristy]

Thank you Phoebe and itonewbie.  I was thinking that since it was a 1 member pass through where the 1 member was the minor child's parent, it might work.  Thanks for clarifying (without the sarcasm).

[IRonMaN]

But the sarcasm is thrown in for free and who doesn't like free things?

[itonewbie]

Glad to be of help.  But the IRMN is right, who wouldn't want a freebie?  :joy: