Code of Federal Regulations Title 20. Employees' Benefits § 20.404.1038 Domestic employees under age 18

Domestic services you perform in a private home of your employer are excluded from employment, regardless of the amount earned, in any year in which you are under age 18 if domestic service is not your principal occupation. The exclusion applies to the entire year if you are under age 18 in any part of the year. See § 404.1057.