26 CFR · Internal Revenue
§ 31.3306(c)(5)-1 — Family employment.
eCFR · current through Aug 3, 2026
§ 31.3306(c)(5)-1 Family employment.
(a)Certain services are excepted from employment because of the existence of a family relationship between the employee and the individual employing him. The exceptions are as follows:
(1)Services performed by an individual in the employ of his or her spouse;
(2)Services performed by a father or mother in the employ of his or her son or daughter; and
(3)Services performed by a son or daughter under the age of 21 in the employ of his or her father or mother.
(b)Under paragraph (a) (1) and (2) of this section, the exception is conditioned solely upon the family relationship between the employee and the individual employing him. Under paragraph (a)(3) of this section, in addition to the family relationship, there is a further requirement that the
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Related
§ 31.3306
26 C.F.R. § 31.3306
§ 301.7701-2
26 C.F.R. § 301.7701-2
Nearby Sections
11
§ 31.3306(c)-3
Employment; excepted services in general.§ 31.3306(c)(1)-1
Agricultural labor.§ 31.3306(c)(2)-1
Domestic service.§ 31.3306(c)(3)-1
Services not in the course of employer's trade or business.§ 31.3306(c)(4)-1
Services on or in connection with a non-American vessel or aircraft.§ 31.3306(c)(5)-1
Family employment.§ 31.3306(c)(6)-1
Services in employ of United States or instrumentality thereof.§ 31.3306(c)(8)-1
Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.§ 31.3306(c)(9)-1
Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.§ 31.3306(c)(10)-1
Services in the employ of certain organizations exempt from income tax.