Yes, as long as they have a legitimate business purpose. You cannot “hire” your childrento do chores at home, for example, because running a home is not running a business. You can hire your child to clean your office and have some other responsibilities, depending upon the nature of your business. You shouldn’t pay your 12 year-old $50/hour if you wouldn’t pay one of his friends of average intelligence and ambition the same amount.
How to deduct the cost of raising your child