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Work performed by a child under the age of 1 8 for a parent's non - corporate business a . is exempt from FICA taxes.
Work performed by a child under the age of for a parent's noncorporate business
a is exempt from FICA taxes.
b is exempt from FICA taxes up to $ gross wagesyear
c is considered de minimis work for FICA purposes.
d is taxable for FICA purposes.
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