Is this true in Florida as well?
I read this pertaining to paying a spouse from husbands single member, LLC:
Sole proprietor, the LLC is treated as a sole proprietor. The single member/owner is not an employee and his or her wages would not be taxable wages in Florida. If the LLC filing its federal income tax return as a sole proprietor has other employees, the LLC itself must register and pay tax on the wages paid to the other employees, unless the wages are exempt for another reason.
Wages are exempt if paid to an individual employed by his or her son, daughter, or spouse, including step relationships. In addition, wages paid to a child, or stepchild, under the age of 21 employed by his or her father, mother, stepfather, or stepmother are also exempt. As provided in s. 443.036(20)(d), F.S., a single member LLC is the employer required to register and report employee wages and pay the tax even if it is a disregarded entity for federal income tax purposes.
Reference: Section 443.036(20), Florida Statutes
