Title 26 — Internal Revenue CodeRelease 119-73

§73 Services of child

Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME › § 73

Last updated Apr 6, 2026|Official source

Summary

Money paid for a child’s work is counted as the child’s income, not the parent’s, even if the parent actually gets the money. Expenses tied to that income, whether paid by the parent or the child, are treated as paid by the child. "Parent" means anyone with parental rights and duties over the child. For rules about taxing a parent in some cases, see section 6201(c).

Full Legal Text

Title 26, §73

Internal Revenue Code — Source: USLM XML via OLRC

(a)Amounts received in respect of the services of a child shall be included in his gross income and not in the gross income of the parent, even though such amounts are not received by the child.

(b)All expenditures by the parent or the child attributable to amounts which are includible in the gross income of the child (and not of the parent) solely by reason of subsection (a) shall be treated as paid or incurred by the child.

(c)For purposes of this section, the term “parent” includes an individual who is entitled to the services of a child by reason of having parental rights and duties in respect of the child.

(d)For assessment of tax against parent in certain cases, see section 6201(c).

Reference

Citations & Metadata

Citation

26 U.S.C. § 73

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73