ROTH IRA for 15 year old

I have a client. They have a sole proprietor business and pay their son $5,000 a year of income as a salary. They are trying to stay just below the line of having him pay taxes. Can they put those funds into a ROTH IRA?



They must file a W-2 reporting the child’s income and child can use the Box 1 amount for a Roth IRA contribution. Child is exempt from SS and Medicare taxes.

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