Employ Adult son to manage rental property

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Hello, 

I am newbie and need help. I do have 2 rental properties. Can I employ my 18 year old son to manage these properties, pay him (put that in his College fund/IRA) there by reducing my tax liability on the rental income? If so, where do I need to start ? Should I open an LLC to do the same ? Any pros and cons?
Thank you for your inputs.

[Jill F.]

In Ohio, you can have a direct w-2 employee manage properties that you own. However, I do wonder what you mean by 'managing rentals?'
A poor manager can kill your rental business. Is your 18 year old really skilled and mature enough to: deal with your existing tenants? are they all mentally stable? Will he have the skills required to select quality tenants when needed? To deal with tenant complaints? complaints about neighbors? Tenants violating their leases? To vett and hire sub-contractors to remedy problems? To inspect the work quality?

That's a good bit of responsibility for someone that age especially if they don't have a good bit of related training or experience.