Employing a child has always been sound tax planning, but you’ve got to jump through the hoops to do it. The child obviously has to actually do some work and is certainly capable of doing the work. The child is usually paid some nominal amount, which gives him or her earned income. This in turn allows the child to participate in a Roth IRA plus there is some income tax savings by shifting some income to the child, which is can be eliminated or reduced by the standard deduction. Consider talking to your tax advisor about this tax saving idea.