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Opening an LLC

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I would like to open an LLC, but taxed as a C-corp,  in my son's name who is 15 years old and a US citizen.. would that be ok.

He will be the sole member of the LLC? who will be earning a salary from the company 

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That doesn't work, because your son is not of legal age. And you can't do any work for the company unless you have appropriate work authorization, i.e., a GC or EAD.

Trying to get around the laws by using your son is a bad idea.

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