Publication 926 - Household Employer'S Tax Guide - 2003
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18Contents
Department of the Treasury
Internal Revenue Service
Important Reminders . . . . . . . . . . . . . . . . . . . . . . .
1
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Publication 926
Do You Have a Household Employee? . . . . . . . . .
2
(Rev. November 2002)
Can Your Employee Legally Work
Cat. No. 64286A
in the United States? . . . . . . . . . . . . . . . . . . . .
2
Household
Do You Need To Pay Employment Taxes? . . . . . .
3
Social Security and Medicare Taxes . . . . . . . . . .
3
Federal Unemployment (FUTA) Tax . . . . . . . . . .
5
Employer’s
Do You Need To Withhold
Federal Income Tax? . . . . . . . . . . . . . . . . . . . .
6
Tax Guide
What Do You Need To Know About
the Earned Income Credit? . . . . . . . . . . . . . . .
6
How Do You Make Tax Payments? . . . . . . . . . . . .
7
For Wages Paid in 2003
What Forms Must You File? . . . . . . . . . . . . . . . . . .
8
What Records Must You Keep? . . . . . . . . . . . . . . .
9
Can You Claim a Credit for Child and
Dependent Care Expenses? . . . . . . . . . . . . . .
9
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . .
9
Appendix: State Unemployment Tax
Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Employee Social Security and Medicare
Tax Withholding Table . . . . . . . . . . . . . . . . . . . 16
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Important Reminders
Social security and Medicare wage threshold is
$1,400. The social security and Medicare wage threshold
is $1,400 for 2003. This means that if you pay a household
employee cash wages of less than $1,400 in 2003, you do
not have to report and pay social security and Medicare
taxes on that employee’s 2003 wages. For more informa-
tion, see Social security and Medicare wages under Social
Security and Medicare Taxes.
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publica-
tion on pages that would otherwise be blank. You can help
bring these children home by looking at the photographs
and calling 1–800 –THE –LOST (1 – 800 –843 –5678) if
you recognize a child.
Introduction
The information in this publication applies to you only if you
have a household employee. If you have a household
employee in 2003, you may need to pay state and federal
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial