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Paying a child for genuine work in a family business can put money in the child’s hands and compensate them for contributing. But the tax treatment depends on the child’s age and the business’s legal structure; it is not a blanket tax break. The Successful Farming feature “Paying Kids Pays Off,” published July 6, 2010, is a reported example from one North Dakota farm family—not proof that every family saves money by hiring its children.
What the 2010 story reported
Successful Farming Staff described Ole and Jessica Johnson’s dairy farm in Stanton, North Dakota. The article reported that the family had 11 children and milked 370 cows. Children were paid for tasks including feeding calves, and the article said that by age 15 they earned the same hourly wage as the farm’s six adult employees.
Farm operator Ole Johnson said, “There’s a huge tax benefit from hiring our own kids, and it helps out with cash flow,” in the context of the 2010 story. That quote reflects the family’s reported view at the time, not a current tax conclusion or a quantified estimate of savings. The article’s explanation also included historical tax amounts: it attributed a $5,450 standard deduction and a $5,750 earned-income example to 2008. Those figures are not current thresholds.
How the current federal tax distinctions work
The IRS’s 2026 Publication 15 separates Social Security and Medicare taxes, federal unemployment tax (FUTA), and income-tax withholding. A family-employment exception for one tax does not automatically remove the others.
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WAIIW 23 PCS Farm Animal Toys with Animal Figures for Toddlers Kids 3-5
- Farm Animal Playset:23 PCS animal toys includes farm animal figurines (Cattle, Horse, Cow, Donkey, Goat, Sheep, Dog, Pig, Duck, Goose, Cat, Rabbit, Rooster),tractor toy,fences,hay bales and storage box.Your children can build a surprising animal farm
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| Question | General federal rule described by the IRS |
|---|---|
| Child under 18 working for a parent’s business | Wages are generally exempt from Social Security and Medicare taxes when the business is a sole proprietorship or a partnership in which every partner is a parent of the child. (IRS, Publication 15, 2026; Publication 225, 2025) |
| Child under 21 working for a parent | The parental-employer FUTA exception generally applies. (IRS, Publication 15, 2026) |
| Income-tax withholding | It can still apply; exemption from Social Security and Medicare taxes does not itself exempt wages from income-tax withholding. (IRS, Publication 15, 2026; Publication 225, 2025) |
| Corporation, estate, or partnership with a non-parent partner | The family-employment treatment can differ. Do not assume the sole-proprietor or parent-only-partnership exception applies. (IRS, Publication 15, 2026; IRS, “Family employees”) |
The IRS Farmer’s Tax Guide for 2025 repeats the under-18 Social Security and Medicare exception for qualifying work in a parent’s trade or business, including a farm, and notes that wages may still be subject to federal income-tax withholding.
What to check before paying a child
- Identify the employer’s legal structure. Confirm whether the child is employed by a parent’s sole proprietorship, a partnership made up entirely of the child’s parents, a corporation, an estate, or another arrangement. The structure can change which family-employment exceptions apply.
- Classify each tax separately. Check Social Security and Medicare, FUTA, and income-tax withholding as distinct obligations rather than treating “family employee” as one all-purpose exemption.
- Describe the work and pay clearly. Keep records of the work performed and the wages paid, and make sure the arrangement reflects the actual employment. The 2010 story reported farm tasks and wage parity by age 15, but it does not establish the children’s exact ages, hours, assigned duties, or compliance details.
- Check the rules that apply to the specific family and workplace. The federal summaries above do not determine every obligation. State rules, work conditions, business structure, and employment facts can matter; consult current IRS guidance or a qualified tax professional for the particular arrangement.
Why the story is not a universal tax strategy
The Johnsons’ example shows one family’s reported approach to paying children for farm work. It does not establish that employing a child will always reduce a family’s taxes, that the child’s wages will be tax-free, or that every family business qualifies for the same treatment. The tax result turns on details—especially age, business form, the type of tax, and the facts of the employment—that a short family profile cannot resolve for other readers.
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Ellinjan Farm Animals Toys for Toddlers Girls Boys, Big Red Barn Farm with Figures Animals and Tractor Toy for Kids 2 3 4 5, Farm Playset Educational Learning Toys, Ideal Christmas Birthday Gifts
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Beetots 10-Piece Realistic Farm Animal Figures, Educational Toys for Toddlers 3-5 Years Old, Sensory Play & Learning Toys for Preschool Kids, Boys & Girls
- Ultra-Safe & Toddler-Proof Construction：Built for tiny hands and big adventures. Crafted from BPA-free and non-toxic plastic, these figures meet strict safety standards for ages 3 and up. They are chunky, lightweight, and durable—designed to withstand drops and rough play. No sharp edges, no small parts, ensuring peace of mind for parents during every play session.
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Pupu Pig Farm Animals Barn House Toys - Kids Tractor Toy with Lights & Sound, Horse Stable, Cowshed, Chicken Fence, Animal, Farm Accessories, Easter Birthday Gifts for Boys Toddlers Ages 3+
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- UPGRADED FARM TRACTOR TOY: The toddler toy tractor with early education function, through the truck top of the 3 buttons, will make the vehicle start sound, reverse sound, horn sound and cool flashing lights, inspire the child cognitive learning and language skills.
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Kimicare 3 Pack Farm Toy Tractor with 40pcs Plastic Farm Animals Figurines and Fence Farm Playset, Farm Figures Farmer Vehicle Toy Truck with Trailer Birthday Gifts Christmas Stocking Stuffers
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Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
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