Gary wants to gift $3,000 for each of his 2 grandkids to fund a Roth account each of the next 6 years. Gary's son, Chet, plans to pay each of his 2 boys $250/mo for chores that they will do for work to show income to allow for the Roth contributions. This seems like a legit way to accomplish the end goal, which is the Roth accounts. Since there is no personal exemption in 2018, i'm assuming they will have to file a tax return, but will not have to pay any tax on the $3k that they earn since the amount is well below the standard deduction. What am i missing that might be problematic?