tjsterba198
Returning Member

Child Employee Out of State Work

I've hired my two children to do cleanings of a beach rental condo that my wife and I own.  They make less than $6000 per year.  I understand minor children employees in family businesses are exempt from FICA, etc.  The rental is in Delaware where the 'work' is done, the minor children live in Maryland.   Which state, if any, do the children need to file state taxes?