unemployment when SUTA not paid

[schirallicpa]

Client (Sch C) had daughter on payroll.  As child, no FICA, no FUTA, no SUTA.  She turned 18 and got real job. Daughter has been working for past few months at YMCA (parttime) and when Covid closed down Y, she applied for unemployment, listing father's business as a previous employer.

But my question is - since unemployment tax was not paid on her as she was a child then, can it count as wages to collect unemployment on now. 

Doesn't sound kosher to me.  What do you think.  I think she will have to pay back benefits.

[Abby Normal]

I trust the unemployment folks' computers to calculate the correct amount.