skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Exempt Organization
Tax Topic Index

FAQs
Forms
Publications
Tax Topics
Worksheets

Comments
About Tax Map

IRS.gov Website
Publication 926
taxmap/pubs/p926-006.htm#en_us_publink100086765

What Forms Must You File?(p10)

rule
You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee.
For information on ordering employment tax forms, see How To Get Tax Help, later.
taxmap/pubs/p926-006.htm#en_us_publink100086766

Employer identification number (EIN).(p10)

rule
You must include your employer identification number (EIN) on the forms you file for your household employee. An EIN is a nine-digit number issued by the IRS. It isn't the same as a social security number (SSN).
Deposit
You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. If you already have an EIN, use that number.
If you don't have an EIN, you may apply for one online. Go to IRS.gov and enter "EIN" in the search box. You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS.
taxmap/pubs/p926-006.htm#en_us_publink100086768

Form W-2.(p10)

rule
File a separate 2016 Form W-2 for each household employee to whom you pay either of the following wages during the year. You must complete Form W-2 and give Copies B, C, and 2 to your employee by January 31, 2017. You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by January 31, 2017. Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Visit the SSA's Employer W-2 Filing Instructions & Information website at www.socialsecurity.gov/employer for guidelines on filing electronically.
taxmap/pubs/p926-006.htm#en_us_publink100086769
Employee who leaves during the year.(p11)
If an employee stops working for you before the end of 2016, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. You don't need to wait until 2017. If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later.
taxmap/pubs/p926-006.htm#en_us_publink100086770

Schedule H.(p11)

rule
Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. File Schedule H with your 2016 federal income tax return by April 18, 2017. If you get an extension to file your return, the extension also will apply to your Schedule H.
taxmap/pubs/p926-006.htm#en_us_publink100086771
Filing options when no return is required.(p11)
If you aren't required to file a 2016 tax return, you have the following two options.
  1. You can file Schedule H by itself. See the Schedule H instructions for details.
  2. If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. See Business employment tax returns, next.
Employers having the options listed above include certain tax-exempt organizations that don't have to file a tax return, such as churches that pay a household worker to take care of a minister's home.
taxmap/pubs/p926-006.htm#en_us_publink100086772

Business employment tax returns.(p11)

rule
Don't use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. (See Payment option for business employers, earlier.) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Include the FUTA tax for the employee on your Form 940.
If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees.
For information on filing Form 941 or Form 944, see Pub. 15. For information on filing Form 943, see Pub. 51. Both of these publications also provide information about filing Form 940.