{
  "id": "EXC_CHILD_SERVICE_INCOME",
  "name": "Income Shifting to Children",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to parents who employ their children in a family business or where children earn independent service income.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Income earned by a child for their services is taxed to the child rather than the parent, even if the parent receives the money. This allows the income to be taxed at the child's likely lower tax rate and utilizes the child's standard deduction.",
  "irc_reference": "IRC §73",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}