Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.11 - UNEMPLOYMENT INSURANCE DIVISION
Subchapter 24.11.24 - Employees
Rule 24.11.2411 - STATUS OF CERTAIN FAMILY EMPLOYEES
Universal Citation: MT Admin Rules 24.11.2411
Current through Register Vol. 6, March 22, 2024
(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.
AUTH: 39-51-301, 39-51-302, MCA IMP: 39-51-203, 39-51-204, MCA
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