(1) As provided in 39-51-204, MCA, service performed by any of the following is excluded from the definition of employment:

(a) a sole proprietor's spouse;

(b) a sole proprietor's dependent; or

(c) a dependent who is claimed as an exemption under 26 U.S.C. 152 by a person who is in partnership with their spouse.

(2) Service performed by a dependent of one partner in a partnership who cannot be claimed as a dependent by all partners in a partnership under 26 U.S.C. 152 is included in the definition of employment.