When you paid your child, you should have withheld and remitted income taxes. Depending on how much your child earned during the year, they might be able to get an income tax refund once they file their return. If you own a sole proprietorship or partnership where both owners are parents of the child, the child is not subject to Social Security and Medicare taxes until age 18. You do not need to pay the employer contribution for your children on payroll.
However, if you own a corporation or partnership that has nonparent partners, the child is subject to Social Security and Medicare taxes. You must also pay the employer contribution. No matter your business structure, if your child is 18 or older, you must withhold Social Security and Medicare taxes. @lrlee111
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
