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This question is about advice.
No, under the table work is not legal because it's considered tax evasion. By definition, getting paid under the table is when an employee works and receives cash, but they don't claim this income on their taxes. The IRS requires that all employees and self-employed individuals pay taxes on the money they earn.
On the flip side, it's legal to get paid in cash as long as you're still claiming this money on your taxes.
With that being said, working an under-the-table job doesn't necessarily mean that you're going to get thrown in jail right away, and it's still a fairly common practice in specific industries. The 13-year-old who babysits their neighbor's children after school probably isn't going to get audited for their minimal earnings.
Even so, it's always possible. That's something to keep in mind before you go searching for under-the-table employment.

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