Publication 926 - Household Employer'S Tax Guide - Internal Revenue Service - 2012
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20Contents
Department of the Treasury
Internal Revenue Service
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Reminder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Publication 926
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Cat. No. 64286A
Do You Have a Household Employee? . . . . . . . . .
2
Household
Can Your Employee Legally Work
in the United States? . . . . . . . . . . . . . . . . . . . .
3
Employer’s
Do You Need To Pay Employment Taxes? . . . . . .
3
Social Security and Medicare Taxes . . . . . . . . . . . . 4
Tax Guide
Federal Unemployment (FUTA) Tax . . . . . . . . . . . . 6
Do You Need To Withhold
Federal Income Tax? . . . . . . . . . . . . . . . . . . . .
7
2012
What Do You Need To Know About
For use in
the Earned Income Credit? . . . . . . . . . . . . . . .
8
How Do You Make Tax Payments? . . . . . . . . . . . .
8
(Rev. March 2012)
What Forms Must You File? . . . . . . . . . . . . . . . . . .
9
What Records Must You Keep? . . . . . . . . . . . . . . . 10
Can You Claim a Credit for Child and
Dependent Care Expenses? . . . . . . . . . . . . . . 10
How Can You Correct Schedule H? . . . . . . . . . . . . 11
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 12
Completed Examples of Schedule H, Form
W-2, and Form W-3 . . . . . . . . . . . . . . . . . . . . . . 14
Appendix: State Unemployment Tax
Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
What’s New
Future developments. The IRS has created a page on
IRS.gov for information about Publication 926 at
Information about any future devel-
opments affecting Publication 926 (such as legislation en-
acted after we release it) will be posted on that page.
Social security and Medicare tax for 2012. For 2012,
the employee tax rate for social security is 4.2%. The
employer tax rate for social security remains unchanged at
6.2%. The 2012 social security wage base limit is
$110,100. In 2012, the Medicare tax rate is 1.45% each for
employers and employees, unchanged from 2011. There
is no wage base limit for Medicare tax.
Social security and Medicare taxes apply to the wages
of household employees you pay $1,800 or more in cash
or an equivalent form of compensation. For more informa-
Get forms and other information
tion, see Social security and Medicare wages under Social
faster and easier by:
Security and Medicare Taxes, later.
Internet
IRS.gov
FUTA tax rate for 2012. The FUTA tax rate remains
unchanged at 6.0%.
Mar 06, 2012
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