Children and SE tax

The newspaper agency claims that children under age 18 who have paper routes are not subject to self employment tax on that income. Is that true and where can I document it?

The newspaper agency is correct. Check the IRS publication #533.

Ok, I've read & printed Pub 533. I see the section regarding newspaper / magazine vendors & age 18 reference. However, I don't see anything that addresses children under 18 working in summer jobs - like lawn mowing, babysitting, pet sitting. The reason for a need for an answer has to do with the eligibility to start early contributions into a Roth IRA. If the child is less than 18 will the child be required to pay the SE tax on earnings over $400? Page 4 of Pub 533 seems to indicate "yes". "...SE tax rules apply no matter how old you are....." Unless, of course, the child works in the unincorporated business of a self-employed parent.

For some unknown reason the 2001 pub. 533 does not specifically address the SE tax for children under 18 who deliver newspapers. The 2000 pub. 533 as well as the Federal Tax Handbook spells it out in detail. Newspaper delivery people under age 18 are not subject to SE tax.
Thanks for the interest.