Per IRS Publication 15:
"Payments for the services of a child under age 18 who works for their parent in a trade or business aren't subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they’re not subject to social security and Medicare taxes until the child reaches age 21."
https://www.irs.gov/publications/p15#en_US_2023_publink1000202301
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
