Is there a minimum age?
The only requirement is that the services provided by the child are 'reasonable' in connection with their age and skill set and that the wages are also 'reasonable' in connection with the services provided.
If you are an architect and your child is performing calculus operations to determine the second and third derivatives of a complex algebraic equation to determine the level of vibration in a building during an earthquake....and your child is three years old....Probably not reasonable. However, if that same three year old child were modeling the new fall line of children's clothing for you as a photographer for your best client, then the wages and skill set would not only be totally reasonable for that three year old, but ONLY a three year old could provide those services.
So the key point, is that the job must only be reasonable in connection with the specific child.
If you are an architect and your child is performing calculus operations to determine the second and third derivatives of a complex algebraic equation to determine the level of vibration in a building during an earthquake....and your child is three years old....Probably not reasonable. However, if that same three year old child were modeling the new fall line of children's clothing for you as a photographer for your best client, then the wages and skill set would not only be totally reasonable for that three year old, but ONLY a three year old could provide those services.
So the key point, is that the job must only be reasonable in connection with the specific child.