A “minor” is an individual who has not yet reached the age of majority as specified by law, which generally ranges between 18 and 21 years, depending on the jurisdiction. The classification of “minor” has significant legal implications, especially concerning contracts and taxation.
Age of Majority
The age of majority is the threshold of adulthood as recognized by law. At this age, individuals assume full legal control over their actions and decisions. This age varies:
- United States: Typically 18 years; in some states, it may be 19 or 21 years.
- United Kingdom: Consistently 18 years.
- Australia: Usually 18 years.
Voidable Contracts
Contracts entered into by minors are generally considered voidable. This legal principle means that:
- Minor’s Rights: The minor has the right to void the contract.
- Other Party: The non-minor party is bound by the contract unless the minor decides to void it.
Example: If a 17-year-old enters into a lease agreement, they can choose to void the contract before reaching the age of majority or within a reasonable time after.
Kiddie Tax
For tax purposes, the term “minor” may have different implications. Under the United States Internal Revenue Service (IRS) rules, the “kiddie tax” applies to dependents under the age of 18, or under 24 if they are full-time students:
- Age: Typically under 14 years for certain tax implications.
- Impact: Unearned income over a specific threshold is taxed at the parent’s income tax rate.
Special Considerations
Emancipation
A minor can sometimes be granted legal independence from parental control through a process called emancipation. When emancipated, a minor assumes most of the rights and responsibilities of an adult.
Historical Context
Throughout history, the age at which one was considered a minor varied significantly. In medieval Europe, the age of majority could be as young as 12.
Applicability
Understanding the legal status of minors is crucial in various fields:
- Contracts and Business: Ensuring legally sound agreements when involving minors.
- Education and Parental Rights: Defining responsibilities and rights concerning upbringing and financial support.
- Criminal Law: Differentiating between juvenile and adult judicial treatment.
Comparisons and Related Terms
- Adult: An individual who has reached the age of majority and assumes full legal rights and responsibilities.
- Infant: Historically and legally could refer to very young children but often extends to minors under certain jurisdictions.
- Juvenile: Often used in the context of legal systems to refer to minors, especially in crime and rehabilitation contexts.
FAQs
Q: Can a minor be held liable for a contract? A: Generally, no. Most contracts entered into by minors are voidable at the minor’s discretion.
Q: What is the purpose of the kiddie tax? A: The kiddie tax aims to prevent parents from shifting income to their children to take advantage of lower tax rates.
Q: At what age can a minor be emancipated? A: This varies by jurisdiction but commonly starts at 16 or 17 years, subject to court approval.
References
- Legal Age of Majority: U.S. Legal System, Age of Majority
- IRS Kiddie Tax: Internal Revenue Service
Summary
Minors, defined as individuals under the age of majority (typically 18 to 21), hold specific legal statuses, including the ability to void contracts. The kiddie tax rules also delineate particular financial responsibilities for minors. These legal distinctions shape many facets of social, economic, and judicial practices.
By providing a comprehensive understanding of the legal implications surrounding minors, this entry serves as a valuable resource for understanding how age affects rights and responsibilities in various areas of life.
