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Thanks. Yes, he does have an SSN but not a "job" per say. So, he doesn't have a W2. He gets paid like under the table or barter for services. That being said I don't think he even qualifies for any SSN when he gets older.

 

If I do a MFJ for my niece and him. Will that not get them potentially in trouble? Putting him into question/concern with the IRS?