Publication 926 Household Employer Tax Guide

Publication 926 is typically used by individuals who employ household workers, such as nannies, babysitters, caretakers, and other domestic employees. The publication provides guidance on the following topics:

  1. Determining if You Have a Household Employee: This section helps individuals determine whether the individuals they hire to work in or around their homes are considered household employees for tax purposes.

  2. Household Employee's Social Security and Medicare Taxes: Publication 926 explains how to calculate and report Social Security and Medicare taxes for household employees. It includes information on the applicable tax rates and thresholds.

  3. Federal Unemployment (FUTA) Tax: It covers the requirements related to the Federal Unemployment Tax Act (FUTA) and how it applies to household employers.

  4. Completing Schedule H (Form 1040): Publication 926 provides instructions on how to complete Schedule H, which is attached to the individual's Form 1040 and is used to report household employment taxes.

  5. Forms and Filing Requirements: It provides information about the necessary forms to file and the deadlines for reporting household employment taxes.