Services performed by a child under the age of 21 for a parent-employer are excluded from FUTA coverage.

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Services performed by a child for a parent-employer are excluded from FUTA (Federal Unemployment Tax Act) coverage, regardless of the child's age. This is because the parent-child relationship creates a strong presumption of non-employment, and the purpose of FUTA is to provide benefits to employees who lose their jobs through no fault of their own. However, the child may still be subject to other employment tax and reporting requirements, such as Social Security and Medicare taxes.

Services Performed by a Child Under the Age of 21