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

Credit reduction states. A state that has not repaid

Although we cannot respond individually to each com-

money it borrowed from the federal government to pay

ment received, we do appreciate your feedback and will

unemployment benefits is a “credit reduction state.” The

consider your comments as we revise our tax products.

Department of Labor (DOL) determines these states. If an

Tax questions. If you have a tax question, check the

employer pays wages that are subject to the unemploy-

information available on IRS.gov or call 1-800-829-1040.

ment tax laws of a credit reduction state, that employer

We cannot answer tax questions sent to the above ad-

must pay additional federal unemployment tax. If you paid

dress.

any wages that are subject to the unemployment compen-

sation laws in any credit reduction state, your FUTA tax

credit is reduced. See the Instructions for Schedule H

Do You Have a Household

(Form 1040) for more information.

Employee?

Reminder

You have a household employee if you hired someone to

do household work and that worker is your employee. The

Photographs of missing children. The Internal Reve-

worker is your employee if you can control not only what

nue Service is a proud partner with the National Center for

work is done, but how it is done. If the worker is your

Missing and Exploited Children. Photographs of missing

employee, it does not matter whether the work is full time

children selected by the Center may appear in this publica-

or part time or that you hired the worker through an agency

tion on pages that would otherwise be blank. You can help

or from a list provided by an agency or association. It also

bring these children home by looking at the photographs

does not matter whether you pay the worker on an hourly,

and calling 1-800-THE-LOST (1-800-843-5678) if you rec-

daily, or weekly basis, or by the job.

ognize a child.

Example. You pay Betty Shore to babysit your child and

do light housework 4 days a week in your home. Betty

Introduction

follows your specific instructions about household and

child care duties. You provide the household equipment

The information in this publication applies to you only if you

and supplies that Betty needs to do her work. Betty is your

have a household employee. If you have a household

household employee.

employee in 2012, you may need to pay state and federal

employment taxes for 2012. You generally must add your

federal employment taxes to the income tax that you will

Household work. Household work is work done in or

report on your 2012 federal income tax return.

around your home. Some examples of workers who do

This publication will help you decide whether you have a

household work are:

household employee and, if you do, whether you need to

•

Babysitters

pay federal employment taxes (social security tax, Medi-

care tax, federal unemployment tax (FUTA), and federal

•

Caretakers

income tax withholding). It explains how to figure, pay, and

•

House cleaning workers

report these taxes for your household employee. It also

explains what records you need to keep.

•

Domestic workers

This publication also tells you where to find out whether

•

Drivers

you need to pay state unemployment tax for your house-

•

hold employee.

Health aides

•

Housekeepers

Comments and suggestions. We welcome your com-

ments about this publication and your suggestions for

•

Maids

future editions.

•

Nannies

You can write to us at the following address:

•

Private nurses

Internal Revenue Service

•

Business Forms and Publications Branch

Yard workers

SE:W:CAR:MP:T:B

1111 Constitution Ave. NW, IR-6526

Workers who are not your employees. If only the

Washington, DC 20224

worker can control how the work is done, the worker is not

your employee but is self-employed. A self-employed

We respond to many letters by telephone. Therefore, it

worker usually provides his or her own tools and offers

would be helpful if you would include your daytime phone

services to the general public in an independent business.

number, including the area code, in your correspondence.

A worker who performs child care services for you in his

You can email us at taxforms@irs.gov. Please put “Pub-

or her home generally is not your employee.

lications Comment” on the subject line. You can also send

If an agency provides the worker and controls what work

us comments from , select “Com-

is done and how it is done, the worker is not your em-

ment on Tax Forms and Publications” under “Information

ployee.

about.”

Page 2

Publication 926 (March 2012)

Publication 926 - Household Employer'S Tax Guide - Internal Revenue Service - 2012 Page 2

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