A W-2 form is used by employers to report to your household employee and the government the amount of cash wages paid to your household employee and deductions withheld.  You must file Form W-2 for each household employee to whom you paid this year $1,800 or  more of cash wages that are subject to Social Security and Medicare taxes.  To find out if the wages are subject to these taxes, you should read the instructions for Schedule H.  If the wages are not subject to these taxes but you withheld Federal income tax from the wages of any household employee, you must still file a Form W-2 for that employee.