ROTH has to be earned income

如果给小孩工资的目的是存IRA，那么小孩挣的钱一定要是earned income。

要么父母发W－2，小孩当雇员，这样父母和小孩要交FICA，各自7.6%。总共15.2%。

要么父母给小孩发1099，小孩自己交自雇税，那就是7.6%×2 = 15.2%.  

小孩Roth可以存6000, 你发6000，FICA税要交掉15.2%，收入税应该是0。所以小孩的earned income只有$5088.  

所有跟帖： 

• No FICA for a child under 18 regardless of w2 or 1099 -花园里TF- ♂ (0 bytes) () 03/07/2019 postreply 07:34:08

• trade or business -柠檬椰子汁- ♂ (1377 bytes) () 03/07/2019 postreply 07:43:01

• FYI, child under 18 usually has to pay FICA -柠檬椰子汁- ♂ (2995 bytes) () 03/07/2019 postreply 07:55:33