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previous page Previous Page: Publication 926 - Household Employer's Tax Guide - Do You Need To Pay Employment Taxes?
next page Next Page: Publication 926 - Household Employer's Tax Guide - What Do You Need To Know About the Earned Income Credit?
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p926-003.htm#en_us_publink100086752

Do You Need To Withhold Federal Income Tax?(p6)


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Withholding, Employer

You are not required to withhold federal income tax from wages you pay a household employee. You should withhold federal income tax only if your household employee asks you to withhold it and you agree. The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate.
If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing.
If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Pay the tax as discussed under How Do You Make Tax Payments? on page 7. Also, see What Forms Must You File? on page 8.
Use the income tax withholding tables in Publication 15-T, New Wage Withholding and Advance Earned Income Credit Payment Tables (For Wages Paid through December 2009 to find out how much to withhold. Publication 15-T is available at www.irs.gov/pub/irs-pdf/p15t.pdf. Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Publication 15 (Circular E) contains detailed instructions.
taxmap/pubs/p926-003.htm#en_us_publink100086753

Wages.(p7)


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Figure federal income tax withholding on both cash and noncash wages you pay. Measure wages you pay in any form other than cash by the fair market value of the noncash item.
Do not count as wages any of the following items.
See Publication 15 (Circular E) for more information on cash and noncash wages.
taxmap/pubs/p926-003.htm#en_us_publink100086754

Paying tax without withholding.(p7)


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Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages.
taxmap/pubs/p926-003.htm#w64286a4
Pencil

Worksheet A. Worksheet for Credit for Late Contributions

1.Enter the amount from Schedule H, line 23            
2.Enter the amount from Schedule H, line 20            
3.Subtract line 2 from line 1. If zero or less, enter -0-            
4.Enter total contributions paid to the state(s) after the Form 1040 due date             
5.Enter the smaller of line 3 or 4            
6.Multiply line 5 by .90 (90%)            
7.Add lines 2 and 6            
8.Enter the smaller of the amount on line 1 or 7 here and on Schedule H, line 24             
previous pagePrevious Page: Publication 926 - Household Employer's Tax Guide - Do You Need To Pay Employment Taxes?
next pageNext Page: Publication 926 - Household Employer's Tax Guide - What Do You Need To Know About the Earned Income Credit?
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication