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

If you receive a pension or annuity and want more

employee if you pay any of the following wages to the

federal income tax withheld to cover household employ-

employee.

ment taxes, give the payer a new Form W-4P, Withholding

•

Social security and Medicare wages.

Certificate for Pension or Annuity Payments (or a similar

•

form provided by the payer). Complete it as before, but

FUTA wages.

show the additional amount you want withheld from each

•

Wages from which you withhold federal income tax.

benefit payment on line 3.

Get Publication 505, Tax Withholding and Estimated

For information on ordering employment tax forms, see

Tax, to make sure you will have the right amount withheld.

How To Get Tax Help, later.

It will help you compare your total expected withholding for

2012 with the combined income tax and employment taxes

Employer identification number (EIN). You must in-

that you can expect to figure on your 2012 tax return.

clude your employer identification number (EIN) on the

forms you file for your household employee. An EIN is a

Paying estimated tax. If you want to make estimated tax

9-digit number issued by the IRS. It is not the same as a

payments to cover household employment taxes, get Form

social security number.

1040-ES, Estimated Tax for Individuals. You can use its

You ordinarily will have an EIN if you previously

payment vouchers to make your payments by check or

paid taxes for employees, either as a household

TIP

money order. You may be able to pay by Electronic Funds

employer or as a sole proprietor of a business you

Withdrawal (EFW) or credit card. For details, see the form

own. If you already have an EIN, use that number.

instructions and visit IRS.gov.

You can pay all the employment taxes at once or you

If you do not have an EIN, you may apply for one online.

can pay them in installments. If you have already made

Go to IRS.gov and click on the “Apply for an EIN Online”

estimated tax payments for 2012, you can increase your

link. You may also apply for an EIN by calling

remaining payments to cover the employment taxes. Esti-

1-800-829-4933, or you can fax or mail Form SS-4, Appli-

mated tax payments for 2012 are due April 17, June 15,

cation for Employer Identification Number, to the IRS.

and September 17, 2012, and January 15, 2013.

Form W-2. File a separate 2012 Form W-2, Wage and

Payment option for business employers. If you own a

Tax Statement, for each household employee to whom you

business as a sole proprietor or your home is on a farm

pay either of the following wages during the year.

operated for profit, you can choose either of two ways to

•

Social security and Medicare wages of $1,800 or

pay your 2012 household employment taxes. You can pay

more.

them with your federal income tax as previously described,

•

or you can include them with your federal employment tax

Wages from which you withhold federal income tax.

deposits or other payments for your business or farm

You must complete Form W-2 and give Copies B, C, and 2

employees. For information on depositing employment

to your employee by January 31, 2013. You must send

taxes, see Publication 15 (Circular E).

Copy A of Form W-2 with Form W-3, Transmittal of Wage

If you pay your household employment taxes with your

and Tax Statements, to the Social Security Administration

business or farm employment taxes, you must report your

by February 28, 2013 (April 1, 2013, if you file your Form

household employment taxes with those other employ-

W-2 electronically). Electronic filing is available to all em-

ment taxes on Form 941, Employer’s QUARTERLY Fed-

ployers and is free, fast, secure, and offers a later filing

eral Tax Return, Form 944, Employer’s ANNUAL Federal

deadline. Visit the SSA’s Employer W-2 Filing Instructions

Tax Return, or Form 943, Employer’s Annual Federal Tax

& Information website at

Return for Agricultural Employees, and on Form 940, Em-

for guidelines on filing electronically.

ployer’s Annual Federal Unemployment (FUTA) Tax Re-

turn. See Business employment tax returns, later.

Employee who leaves during the year. If an em-

ployee stops working for you before the end of 2012, you

The deduction that can be taken on Schedules C

can file Form W-2 and provide copies to your employee

and F (Form 1040) for wages and employment

immediately after you make your final payment of wages.

taxes applies only to wages and taxes paid for

CAUTION

You do not need to wait until 2013. If the employee asks

business and farm employees. You cannot deduct the

you for Form W-2, give it to him or her within 30 days after

wages and employment taxes paid for your household

the request or the last wage payment, whichever is later.

employees on your Schedule C or F.

Schedule H. Use Schedule H to report household em-

More information. For more information about paying

ployment taxes if you pay any of the following wages to the

taxes through federal income tax withholding and esti-

employee.

mated tax payments, and figuring the estimated tax pen-

•

Social security and Medicare wages of $1,800 or

alty, get Publication 505, Tax Withholding and Estimated

more.

Tax.

•

FUTA wages.

•

What Forms Must You File?

Wages from which you withhold federal income tax.

File Schedule H with your 2012 federal income tax return

You must file certain forms to report your household em-

by April 15, 2013. If you get an extension to file your return,

ployee’s wages and the federal employment taxes for the

the extension also will apply to your Schedule H.

Publication 926 (March 2012)

Page 9

Publication 926 - Household Employer'S Tax Guide - Internal Revenue Service - 2012 Page 9

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