35 Miss. Code. R. 3-02-08-100
Current through December 10, 2024
Compensation for personal services of a child shall, regardless of the provisions of state law relating to whom is entitled to the earnings of the child, and regardless of whether the income is in fact received by the child, be deemed to be the gross income of the child and not the gross income of the parent of the child. Such compensation, therefore, shall be included in the gross income of the child and shall be reflected in the return rendered by or for such child. The income of a minor child is not required to be included in the gross income of the parent for income tax purposes.
35 Miss. Code. R. 3-02-08-100