Fea Application For Tax Exemptions Form (Page 3 of 3) in pdf

Tax Exemptions for Parents Employed by Children

For a parent employed by his or her child and answering “No” to any of the additional questions under

Question #6 regarding caring for a grandchild or step grandchild, the employer and attendant are exempt from

paying FICA (Social Security and Medicare taxes) and the employer is exempt from paying FUTA (Federal

Unemployment Tax) on wages paid to this attendant. The employer may also be exempt from paying State

Unemployment Insurance, depending on the rules in the state.

For a parent employed by his or her child and answering “Yes” to all of the additional questions regarding

caring for a grandchild or step grandchild, the employer is exempt from paying Federal Unemployment Tax

(FUTA) on wages paid to this attendant. The employer may also be exempt from paying State Unemployment

Insurance, depending on the rules in the state.

Tax Exemptions for attendant under Age 18

For attendants under the age of 18 or turning 18 in the calendar year: If the attendant is a student, domestic

services are deemed not to be the attendant’s principle occupation and the employer and attendant are exempt

from paying FICA (Social Security and Medicare taxes).

Employment Relationship

Federal Insurance

Federal Unemployment Tax

State Unemployment

Status

Contributions Act - Social

Act

Insurance

Security and Medicare Taxes

(FICA)

(FUTA)

(SUI)

(1)

FICA exempt

FUTA exempt

See footnote

Foreign Student on VISA in

US for Purpose of Providing

Domestic Service

(2)

Child Employed by Parent

FICA exempt only until 21

FUTA exempt only until 21

See footnote

birthday

(3)

Spouse Employed by Spouse

FICA exempt

FUTA exempt

SUI exempt

Parent Employed by Child

FICA exempt only if not also

FUTA exempt

SUI exempt except in NY and

(4)

caring for dependent child of the

WA. See footnote

employer (Attendant’s

grandchild)

Attendant Under 18 or

FICA exempt through year of 18

Not Applicable

Turning Age 18 in Calendar

birthday only if enrolled as a full-

Year

time student

(1) Foreign student in the United States on F-1/J-1 VISA is exempt from SUI in the following states: PA, WA.

(2) Child under 18 employed by parent is SUI exempt in the following states: CA, IL, MA, ME, NJ, NV, OH,

OR, PA, SC, TN, WA, WV.

Child under 21 employed by parent is SUI exempt in the following states: AZ, GA, IN, KS, NY, OK, VA,

WY, and District of Columbia.

(3) For California only, a registered domestic partner employed by his/her registered domestic partner is SUI

exempt.

(4) Parent employed by child is SUI exempt in all states and the District of Columbia with the exception of

NY and WA.

CO CDASS FEA Application For Tax Exemptions V.2 122915

Fea Application For Tax Exemptions Form Page 3

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