my mom has helped me with payroll and accounting this year for our s corp so we want to add her to payroll and pay her for her help. she is retired, she's 68, and she currently receives social security. we will not be paying her over the standard deduction so she will not be close to the income limit for social security. when we set up her payroll, is she exempt? she won't be filing taxes so she shouldn't have any taken out, correct?
