24.11.2411 STATUS OF CERTAIN FAMILY EMPLOYEES
(1) As provided in 39-51-204, MCA, service performed by any of the following is excluded from the definition of employment:
(a) a sole proprietor's spouse;
(b) a sole proprietor's dependent; or
(c) a dependent who is claimed as an exemption under 26 U.S.C. 152 by a person who is in partnership with their spouse.
(2) Service performed by a dependent of one partner in a partnership who cannot be claimed as a dependent by all partners in a partnership under 26 U.S.C. 152 is included in the definition of employment.
History: 39-51-301, 39-51-302, MCA; IMP, 39-51-203, 39-51-204, MCA; NEW, 2018 MAR p. 2525, Eff. 1/1/19.