Employing Family Members TTB 5-19

[AZ-Tax]

I thought I read some where that age 7 was the minimum age for the Employers child to be regardless if its a Sch C or S-Corp though TTB does not mention a minimum age.

[oceanlovin'ea]

Don't know minimum age

I haven't ever heard of a minimum age. They would have to be old enough to do certain tasks that you assigned to them.
My granddaughter is 5 and she put stamps on my newsletters and sealed the envelopes for me in January. She wants to do "paper work" for me every time she comes now.
A small child could empty trash cans, sweep (with a little broom), and other small chores depending on your business.
I think the task just has to be age appropriate.

Linda

[Burke]

I agree. I have never seen anything about a minimum age. But it needs to be reasonable and better be documented.