Publication 926 - Household Employer'S Tax Guide

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

How long to keep records. Keep your employment tax

your business or farm employees.

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

For information on filing Form 941, get Publication 15.

paid, whichever is later.

For information on filing Form 943, get Publication 51,

Circular A, Agricultural Employer’s Tax Guide. Both of

these publications also provide information about filing

Form 940 (or 940 –EZ).

Can You Claim a Credit for

Child and Dependent Care

What Records Must You Keep?

Expenses?

Keep your copies of Schedule H or other employ-

If your household employee cares for your dependent who

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

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

W– 3, W– 4, and W –5. You must also keep rec-

RECORDS

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

ords to support the information you enter on the forms you

credit of up to 30% of your expenses. To qualify, you must

file. If you must file Form W –2, you will need to keep a

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

record of your employee’s name, address, and social se-

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

curity number.

expenses your share of the federal and state employment

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

information about the credit, see Publication 503, Child

Wage and tax records. On each payday you should

and Dependent Care Expenses.

record the date and amounts of all the following items.

•

Your employee’s cash and noncash wages.

How To Get Tax Help

•

Any employee social security tax you withhold or

agree to pay for your employee.

You can get help with unresolved tax issues, order free

•

publications and forms, ask tax questions, and get more

Any employee Medicare tax you withhold or agree to

information from the IRS in several ways. By selecting the

pay for your employee.

method that is best for you, you will have quick and easy

•

Any federal income tax you withhold.

access to tax help.

•

Any advance EIC payments you make.

Contacting your Taxpayer Advocate. If you have at-

•

Any state employment taxes you withhold.

tempted to deal with an IRS problem unsuccessfully, you

should contact your Taxpayer Advocate.

Employee’s social security number. You must keep a

The Taxpayer Advocate represents your interests and

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

concerns within the IRS by protecting your rights and

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

resolving problems that have not been fixed through nor-

if you pay the employee either of the following.

mal channels. While Taxpayer Advocates cannot change

•

the tax law or make a technical tax decision, they can clear

Social security and Medicare wages of $1,400 or

up problems that resulted from previous contacts and

more.

ensure that your case is given a complete and impartial

•

Wages from which you withhold federal income tax.

review.

You must ask for your employee’s social security number

To contact your Taxpayer Advocate:

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

•

Call the Taxpayer Advocate at

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

1–877 – 777 –4778.

An employee who does not have a social security num-

•

Call, write, or fax the Taxpayer Advocate office in

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

your area.

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

•

social security card or whose name is not correctly shown

Call 1–800 –829 –4059 if you are a

on the card should apply for a new card.

TTY/TDD user.

Employees can get Form SS –5 from any Social

For more information, see Publication 1546, The Tax-

Security Administration office or by calling

payer Advocate Service of the IRS.

1 – 800 – 772 – 1213.

Free tax services. To find out what services are avail-

able, get Publication 910, Guide to Free Tax Services. It

You also can download Form SS –5 from the

contains a list of free tax publications and an index of tax

Social Security Administration web site,

topics. It also describes other free tax information services,

including tax education and assistance programs and a list

of TeleTax topics.

Page 9

Publication 926 - Household Employer'S Tax Guide - 2003 Page 9

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