{
  "id": "BIZ_FAMILY_EMPLOY",
  "name": "Hire Family Members",
  "category": "business",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Children under 18; no FICA if sole prop/partnership. S-Corp: FICA applies.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "num_children": {
      "type": "int",
      "description": "number of children to employ"
    },
    "wage_per_child": {
      "type": "int",
      "description": "annual wage per child"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "schedule_c",
    "s_corp"
  ],
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "If children actually worked during 2025, wages can still be reported",
    "forward_status": "available"
  },
  "description": "Employ your children (under 18) in legitimate business roles. Wages are deductible to the business and sheltered by the child's standard deduction. No FICA if sole proprietorship.",
  "irc_reference": "IRC §3121(b)(3)(A)",
  "deadline": "Work performed during tax year"
}