Publication 926 - Household Employer'S Tax Guide - Internal Revenue Service

•

Filing options when no return is required. If you are

Any state employment taxes you withhold.

not required to file a 2012 tax return, you have the following

two options.

Employee’s social security number. You must keep a

record of your employee’s name and social security num-

1. You can file Schedule H by itself. See the Schedule

ber exactly as they appear on his or her social security card

H instructions for details.

if you pay the employee either of the following.

2. If, besides your household employee, you have other

•

Social security and Medicare wages of $1,800 or

employees for whom you report employment taxes

more.

on Form 941, Form 944, or Form 943 and on Form

940, you can include your taxes for your household

•

Wages from which you withhold federal income tax.

employee on those forms. See Business employ-

You must ask for your employee’s social security number

ment tax returns, next.

no later than the first day on which you pay the wages. You

Employers having the options listed above include cer-

may wish to ask for it when you hire your employee. You

tain tax-exempt organizations that do not have to file a tax

should ask your employee to show you his or her social

return, such as churches that pay a household worker to

security card. The employee may show the card if it is

take care of a minister’s home.

available. You may, but are not required to, photocopy the

Business employment tax returns. Do not use Sched-

card if the employee provides it.

ule H if you choose to pay the employment taxes for your

An employee who does not have a social security num-

household employee with business or farm employment

ber must apply for one on Form SS-5, Application for a

taxes. (See Payment option for business employers, ear-

Social Security Card. An employee who has lost his or her

lier.) Instead, include the social security, Medicare, and

social security card or whose name is not correctly shown

withheld federal income taxes for the employee on the

on the card may apply for a replacement card.

Form 941, or Form 944, you file for your business or on the

Form 943, you file for your farm. Include the FUTA tax for

Employees can get Form SS-5 from any Social

the employee on your Form 940.

Security Administration office or by calling

If you report the employment taxes for your household

1-800-772-1213.

employee on Form 941, Form 944, or Form 943, file Form

W-2 for that employee with the Forms W-2 and Form W-3

You also can download Form SS-5 from the So-

for your business or farm employees.

cial Security Administration website at

For information on filing Form 941 or Form 944, get

Publication 15 (Circular E). For information on filing Form

943, get Publication 51 (Circular A), Agricultural Em-

ployer’s Tax Guide. Both of these publications also provide

How long to keep records. Keep your employment tax

information about filing Form 940.

records for at least 4 years after the due date of the return

on which you report the taxes or the date the taxes were

paid, whichever is later.

What Records Must You Keep?

Can You Claim a Credit for

Keep your copies of Schedule H or other employ-

ment tax forms you file and related Forms W-2,

Child and Dependent Care

W-3, and W-4. You must also keep records to

RECORDS

support the information you enter on the forms you file. If

Expenses?

you must file Form W-2, you will need to keep a record of

your employee’s name, address, and social security num-

If your household employee cares for your dependent who

ber.

is under age 13 or for your spouse or dependent who is not

Wage and tax records. On each payday, you should

capable of self-care, you may be able to take an income

record the date and amounts of all the following items.

tax credit of up to 35% of your expenses. To qualify, you

•

Your employee’s cash and noncash wages.

must pay these expenses so you can work or look for work.

If you can take the credit, you can include in your qualifying

•

Any employee social security tax you withhold or

expenses your share of the federal and state employment

agree to pay for your employee.

taxes you pay, as well as the employee’s wages. For

•

Any employee Medicare tax you withhold or agree to

information about the credit, see Publication 503, Child

pay for your employee.

and Dependent Care Expenses.

•

Any federal income tax you withhold.

Page 10

Publication 926 (March 2012)

Publication 926 - Household Employer'S Tax Guide - Internal Revenue Service - 2012 Page 10

Related Articles

Related forms

Related Categories