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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.

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Work performed by a child under the age of 18 for a parent's non-corporate business
a. is exempt from FICA taxes.
b. is exempt from FICA taxes up to $2,200.00 gross wages/year.
c. is considered de minimis work for FICA purposes.
d. is taxable for FICA purposes.
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