The family employment exclusion does not apply to work you perform for either:
A corporation or an association classifiable as a corporation. This is true even though the relationship set out in §926(A), (B), (C), or (D) exists between you and the person or persons controlling the corporation; or
A partnership, unless the relationship in §926(A) exists between you and each of the partners.
Last Revised: Jun. 30, 2004