After 1987, service performed for, and paid by, a spouse is excluded from coverage if the service is:

• •

  not in the course of the employing spouse's trade or business, or

• •

  domestic service in a private home of the employing spouse.

Service from 1940 through 1987 is excluded from coverage.

Service is not specifically excluded from coverage.

Service is not covered if performed by a child:

• •

  under age 18 in the employ of a parent; or

• •

  age 18 - 21 if the service is not in the course of the employer's trade or business or if it is domestic service in a private home of the employer.

Service by a child under 21 in the employ of a parent is not covered.

Service by a child for a parent is not specifically excluded from coverage.

Service is excluded from coverage when performed by a parent for a child.

Service is not specifically excluded from coverage.

1. a. 

   When development is necessary, describe for the record the family relationship between the employer and employee.

2. b. 

   When the employer is a partnership, or co-owners of realty or a business, identify the relationship between the employee and each of the partners or co-owners.

When the service performed by a parent for a son or daughter is not nonbusiness labor and not domestic service performed in or about the private home of the child, develop in accordance with RS 02101.125.

1. a. 

   When developing domestic service where the parent alleges the requirements in RS 01901.250C.1. are met or the FO has reason to believe the requirements may be met, establish:

   • •

     the marital status of the son or daughter;

   • •

     the age of the child and, if necessary,

   • •

     the physical or mental condition of the spouse or child of the son or daughter; and

   • •

     if the 4-week test is met.

   NOTE: A statement of the child's marital status, age, or length of care, can be accepted in the absence of evidence to the contrary.

2. b. 

   If the statement is questionable, obtain other corroborating evidence.

3. c. 

   In all cases, development must establish that the spouse or child has a mental or physical condition to support the need for the parent's services.

Mr. Ripken is a self-employed grocer. His wife is paid as the bookkeeper for the business. She has performed these services for many years. All remuneration paid for the wife's services after 12/31/87 is no longer excluded from employment and is covered for Social Security purposes.

Mr. Brandon is a self-employed baker and president of a local bowling league. He pays his wife to prepare bowling statistics for the league. Although the work is performed in the bakery, the wife performs no services for the bakery. The wife's work for her husband is not covered employment because it is not service in her husband's trade or business.

Mr. Palmeiro hired his mother to care for his children, all under age 18. His wife was physically unable to care for them from 9/12/99 to 10/20/99. Although the period involved is more than four weeks, it is not a four week period in the calendar quarter. Therefore, because the wife's physical condition did not prevent her from taking care of her children for four continuous weeks in a calendar quarter, the domestic service performed by Mr. Palmeiro's mother is not covered employment.

Mrs. Heller, an unremarried widow, hired her mother to care for her three children, all under age 18, in her home. The mother's work constitutes domestic service and is covered when performed in an employment relationship.