farm labor payroll tax

[gman]

child is 15 and is woking thru the summer on a farm. Would social secuirty tax need to be withheld or do they qualify for farm labor exception? Seasonal worker?

[Jiggers]

Farm labor

child is 15 and is woking thru the summer on a farm. Would social secuirty tax need to be withheld or do they qualify for farm labor exception? Seasonal worker?

Is the farm Schedule F filer or corporation/partnership?

If Schedule F filer, is the child the dependent of the taxpayer filing the Schedule F?

What farm labor exception?

[Lion]

Working Papers

In CT (not many farms in CT, I realize) a minor child has to get working papers from his local high school to certify that he is of the age to do certain types of labor. For instance, a child has to be at least 16 to pump gas. Sorry, don't know about a exemption from SS.

[gman]

llc

THe farm is owned by relatives, not parents and they file a 1065 as LLC

[Lion]

Parents

There is an exemption under certain circumstances for a child working for a parent on a Schedule C or even a 1065 if both parents are the only partners or members -- something like that, doing this from memory. But, not for other relatives. If not parents, I'm not even going to look further. However, you're welcome to research more.

[Burke]

child is 15 and is woking thru the summer on a farm. Would social secuirty tax need to be withheld or do they qualify for farm labor exception? Seasonal worker?

If not employed by a parent, a child that age would be restricted to nonhazardous farm work outside of school hours only. See Dept of Labor WH Publ 1282. But there is no exemption from SS in this case that I know of. You may be thinking of the exemption from Minimum Wage and Overtime for certain farm employers. See page 6. See IRS Publ 51 (Circular A) for agricultural employees.

[Maribeth]

child is 15 and is woking thru the summer on a farm. Would social secuirty tax need to be withheld or do they qualify for farm labor exception? Seasonal worker?

You could pay them with crop. Not subject to social security tax.

Maribeth