You will need:

Generally, employers are required to quarterly file Form 941 (PDF), Employer's Quarterly Federal Tax Return, and annually file Form 940 (PDF), Employer's Annual Federal Unemployment (FUTA) Tax Return.  Employers must annually file a Form W-2 (PDF), Wage and Tax Statement, for each employee with Form W-3 (PDF), Transmittal of Wage and Tax Statements, and furnish copies of Form W-2 to the employee.  Some small employers (those whose annual liability for social security, Medicare, and withheld Federal income taxes is $1,000 or less) may annually file Form 944 (PDF), Employer's Annual Federal Tax Return, instead of Forms 941, if the IRS has notified them to file Form 944 instead of Forms 941.  Employers who are notified to file Form 944 must file Form 944 unless they timely contact the IRS to request to file Forms 941 instead and receive written notification that their filing requirement has changed.  New employers are also eligible to file Form 944, if they will meet the eligibility requirements.  If new employers qualify to file Form 944, they must check the box on line 14 of Form SS-4 (PDF), Application for Employer Identification Number, to indicate that they want to file Form 944 instead of Forms 941.  If new employers do not check this box, they must file Forms 941.

The Employment Tax e-file System offers an improved way to file Forms 940, 941, and 944 electronically.  Prospective participants must first complete and submit an IRS e-file application.  You can complete the IRS e-file application online after registering for e-services.

A nanny is considered a household employee, and you are a household employer: