us-hiring-your-children-and-accountable-plans
How a US business owner can pay their own child a reasonable wage (payroll tax exemption only for a parent's sole proprietorship or parents-only partnership, never a corporation or S corporation; the child's dependent standard deduction; kiddie tax does not reach wages) and reimburse owners and employees tax-free through an accountable plan (three requirements, 60 and 120 day safe harbors, two 2026 mileage rates, per diem limits for owners), federal, tax year 2026.
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