Household Employer’s Tax Guide Quick Links
Nanny Tax History & Tips
Nanny Tax Tips
- Form 1040-ES
Aren’t the “Nanny Tax” Laws Complicated
I’m a New Employer – I Don’t Even Know Where To Start
- IRS Household Employers Tax Guide (Publication 926)
6 Easy Steps to “Paying by the Rules”
Step 1:
- Form I-9
- Form SS-5
Step 2:
- Form SS-4
- Form: https://www.irs.gov/pub/irs-pdf/fss4.pdf
- Instructions: https://www.irs.gov/pub/irs-pdf/iss4.pdf
Step 3:
- Fair Labor Standards Act (FLSA)
Step 4:
- FICA
- FUTA
- Form W-4
- State Agencies
- State Revenue & Withholding Agencies
- Contacts for State UI Tax Information and Assistance
Step 5:
- Form W-2, Wage and Tax Statement
- Form: https://www.irs.gov/pub/irs-pdf/fw2.pdf
- Instructions: https://www.irs.gov/instructions/iw2w3
- Form W-3, Transmittal of Income and Tax Statements
- Form: https://www.irs.gov/pub/irs-pdf/fw3.pdf
- Instructions: https://www.irs.gov/pub/irs-pdf/iw2w3.pdf
Step 6:
- IRS Publication 926
- State Revenue & Withholding Agencies
Nanny Tax Relief and Credits
- Publication 503
- Form 2441, Child and Dependent Care Expenses
- Form: https://www.irs.gov/pub/irs-pdf/f2441.pdf
- Instructions: https://www.irs.gov/pub/irs-pdf/i2441.pdf
Rules for Business Employers
- Form 941 (Schedule R), Allocation Schedule for Aggregate
- Form: https://www.irs.gov/pub/irs-pdf/f941.pdf
- Instructions: https://www.irs.gov/pub/irs-pdf/i941.pdf
- Form 943 (Schedule R), Allocation Schedule for Aggregate
- Form: https://www.irs.gov/pub/irs-pdf/f943sr.pdf
- Instructions: https://www.irs.gov/pub/irs-pdf/i943sr.pdf
- Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return
- Form: https://www.irs.gov/pub/irs-pdf/f940.pdf
- Instructions: https://www.irs.gov/pub/irs-pdf/i940.pdf
Tax Resources
IRS Publications and Forms
Publications
15 (Circular E) Employer’s Tax Guide
- 505 Tax withholding and Estimated Tax
- 926 Household Employers Tax Guide
Forms (and Instructions)
- SS-4 Application for Employer Identification Number
- Form: https://www.irs.gov/pub/irs-pdf/fss4.pdf
- Instructions: https://www.irs.gov/pub/irs-pdf/iss4.pdf
- SS-5 Application for a Social Security Card
- W-2 Wage and Tax Statement
- Form: https://www.irs.gov/pub/irs-pdf/fw2.pdf
- Instructions: https://www.irs.gov/instructions/iw2w3
- W-3 Transmittal of Income and Tax Statements
- Form: https://www.irs.gov/pub/irs-pdf/fw3.pdf
- Instructions: https://www.irs.gov/pub/irs-pdf/iw2w3.pdf
- W-4 Employee’s Withholding Allowance Certificate
- W-10 Dependent Care Provider’s Identification and Certification
- 2441 Child and Dependent Care Expenses
- Form: https://www.irs.gov/pub/irs-pdf/f2441.pdf
- Instructions: https://www.irs.gov/pub/irs-pdf/i2441.pdf
Schedules
- Schedule H Household Employment Taxes
Notices
- 1036 Early Release of Withholding Tables and Rates
State Unemployment Tax Agencies
- Contacts for State UI Tax Information and Assistance