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Clear out junk files and repair common Windows errorsFree Scan →Scan for outdated or missing drivers - takes under a minuteDriver Scan →Before your child starts work on the farm, check two separate things: how the farm is legally organized and what work your child will do. Federal tax exemptions for a child working for a parent depend on the business structure and the tax involved; youth-work rules depend on age, task, and whether the farm is owned or operated by the parent. State rules may be stricter. A tax exemption does not by itself make a job legal for a minor.
First, identify the farm’s legal structure
The federal family-employment tax rules differ depending on whether the farm is a sole proprietorship, a qualifying partnership, or another entity. A qualifying partnership for these rules is one in which every partner is the child’s parent. Establish the legal employer before deciding which taxes apply.
| Farm’s legal structure | Federal income tax withholding | Social Security and Medicare (FICA) | Federal unemployment tax (FUTA) |
|---|---|---|---|
| Parent’s sole proprietorship, or partnership in which every partner is the child’s parent | Wages are subject to federal income tax withholding, regardless of the child’s age. | Services by a child under 18 in the parent’s trade or business are exempt. | Wages for services by a child under 21 employed by a parent are exempt. |
| Corporation, partnership with a non-parent partner, or estate | Subject to withholding, regardless of age. | Subject to Social Security and Medicare taxes, regardless of age. | Subject to FUTA, regardless of age. |
These distinctions follow IRS family-employee guidance and the agricultural tax framework in Publication 225, Farmer’s Tax Guide. The FUTA exemption for a child under 21 employed by a parent applies whether or not the work is in the parent’s trade or business, but the special exemptions do not apply when the employer is a corporation, a partnership that includes a non-parent partner, or an estate. Confirm the employer and ownership facts rather than relying on a farm’s informal name or how the family describes it.
Federal income tax withholding is separate from FICA and FUTA. The fact that a child’s wages are exempt from one or both employment taxes does not mean the wages are exempt from federal income tax withholding. Also classify the work correctly: chores performed as part of the farm business are not automatically household employment simply because the worker is a family member.
Check the child’s age and the actual farm job
The federal Fair Labor Standards Act (FLSA) agricultural youth rules generally set the following baseline. They address when minors may be employed in agriculture and which tasks are allowed; they are separate from payroll-tax rules.
| Child’s age | Federal agricultural work baseline |
|---|---|
| Under 12 | Generally limited to nonhazardous work outside school hours, with parental consent, on farms exempt from federal minimum-wage requirements. |
| 12–13 | May work outside school hours in nonhazardous farm jobs on farms that employ their parent, or with written parental consent. |
| 14–15 | May work outside school hours in farm jobs not declared hazardous for this age group. |
| 16 and older | May work in any agricultural job at any time under the federal agricultural youth provisions. |
For a minor under 16, “farm work” is not a single category: the task and equipment matter. The federal hazardous-occupation rules cover specified work, including operating a tractor over 20 PTO horsepower and using certain powered harvesting or processing equipment, forklifts, earthmoving equipment, and toxic agricultural chemicals. That list is not a complete safety checklist. Check the current Department of Labor (DOL) hazardous-occupation rules for the precise task, equipment, and age involved.
The parent-owned-or-operated farm exemption
DOL says that youths of any age may work at any time in any job on a farm owned or operated by their parents. This is a specific federal agricultural youth-employment exemption. Confirm that the parent actually owns or operates the farm; a family relationship alone does not establish that the exemption applies. It also does not resolve state-law requirements.
Check your state’s rules before the first shift
Many states have their own agricultural youth-employment laws. When both state and federal rules apply, the more protective standard must be followed. Depending on the state and the child’s age and job, requirements may differ on permitted work, hours, school-day schedules, permits, or hazardous tasks. Because no state is specified here, check with your state labor agency before work begins; do not assume the federal baseline is the only rule.
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Set up payroll and records using farm-specific guidance
The IRS directs agricultural employers to Publication 51, Agricultural Employer’s Tax Guide for farm-worker payroll matters. Which returns, deposits, and deadlines apply depends on the farm’s current-year facts, including its workforce and wages. Seasonal or part-time status does not by itself remove applicable employment-tax duties.
- Confirm the employer. Determine the farm’s legal entity and, for a partnership, whether every partner is the child’s parent.
- Classify the work. Record whether the child is doing farm-business work or domestic work, and identify the actual duties, equipment, and chemicals involved.
- Apply each tax rule separately. Assess federal income tax withholding, FICA, and FUTA independently using the child’s age, the parent-employer relationship, and the entity structure.
- Check youth-work restrictions. Match the child’s age and job to the federal agricultural rules, the current hazardous-occupation rules, and the state’s requirements.
- Use current IRS instructions. Review the current-year Publication 51 and relevant Form 943 instructions for applicable reporting, deposits, and deadlines instead of carrying forward a figure from an earlier tax year.
The DOL’s Fact Sheet #40, revised in December 2016, summarizes federal agricultural youth-employment rules. Consult current DOL guidance and state requirements for a specific job; the fact sheet does not replace checking the rules that apply to your location and circumstances.
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