AboutJohn L. Tidwell Expertise Unemployment tax law both state and federal; determination of employer employee relationship; the usual 20 commonlaw factors for making that determination; and what makes me a liable employer.
Experience Over 20 years of field audit experience with a state agency
Organizations none
Publications none
Education/Credentials Degree in Accounting from Falls Business College
Expert: John L. Tidwell Date: 7/7/2008 Subject: family employee for SMLLC
Question I have a single member LLC formed in Dec 2006 with an EIN in New Mexico.
I now wish to hire my wife and daughter.
What forms of payroll taxes other than SS and MC are imposed on family member employees?
Answer Keith:
First LLC's have no family, but, the member may have a family. Therefore, LLC's have no family employment. If the member has hired his/her family members as employees then the LLC should report the employees as other employees are reported no special handing is required. In addition to those taxes you have mentioned, you should be reporting them for state and federal unemployment taxes and workman comp.
