Publication 926
Household Employer's Tax Guide
(Revised: 11/2002)

For Wages Paid in 2003

Table of Contents

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Publication 926, Household Employer's Tax Guide

• Important Reminders
• Do You Have a Household Employee?
• Can Your Employee Legally Work in the United States?
• Do You Need To Pay Employment Taxes?
  • Social Security and Medicare Taxes
  • Federal Unemployment (FUTA) Tax
• Do You Need To Withhold Federal Income Tax?
• What Do You Need To Know About the Earned Income Credit?
• How Do You Make Tax Payments?
• What Forms Must You File?
• What Records Must You Keep?
• Can You Claim a Credit for Child and Dependent Care Expenses?
• How To Get Tax Help
• Appendix: State Unemployment Tax Agencies

Index

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A

• Advance EIC payments

B

• Babysitters ( See Household employee )
• Business employers, employment tax payment option

C

• Caretakers ( See Household employee )
• Cleaning people ( See Household employee )

D

• Disability payments, state
• Domestic worker ( See Household employee )

E

• Employer identification number (EIN)
• Employing an alien legally ( See Legal employee )
• Employment eligibility verification form
• Employment taxes, Need to pay
• Employment taxes, Tax returns

F

• Federal unemployment (FUTA) tax
• Form, 1040-ES
• Form, 940
• Form, 941
• Form, 943
• Form, I-9
• Form, M-274
• Form, SS-4
• Form, SS-5
• Form, W-2
• Form, W-2
• Form, W-4
• Form, W-4
• Form, W-4P
• Form, W-5
• Forms you must file

H

• Handbook for Employers, INS
• Health aides ( See Household employee )
• Household employee
• Housekeepers ( See Household employee )
• How to pay estimated tax

I

• INS web site

M

• Maids ( See Household employee )

N

• Nannies ( See Household employee )

P

• Private nurses ( See Household employee )

R

• Records you must keep

S

• Schedule H (Form 1040)
• Schedule H (Form 1040)
• Self-employed workers ( See Nonemployees )
• Social security number, employee's
• Suggestions

T

• Tax credits, Child and dependent care expenses
• Tax credits, Earned income
• Tax credits, FUTA
• Taxes, Social security, Medicare
• Taxpayer Advocate
• TTY/TDD information

U

• Unemployment tax agencies
• Unemployment taxes, State

W

• Wages, Cash
• Wages, FUTA
• Wages, Social security, Medicare
• Withholding, Employee's share
• Withholding, Federal income tax
• Withholding, How to increase
• Withholding, Wages

Y

• Yard workers ( See Household employee )