Publication 926 (2008), Household Employer's Tax Guide

Index

A

Advance EIC payments, Advance EIC payments.
Assistance (see Tax help)

B

Baby sitters (see Household employee)
Baby-sitting costs (see Child and dependent care expenses)
Business employers, employment tax payment option, Payment option for business employers.

C

Caretakers (see Household employee)
Child and dependent care expenses, credit for, Can You Claim a Credit for Child and Dependent Care Expenses?
Cleaning people (see Household employee)
Comments on publication, Comments and suggestions.

D

Dependent care expenses, Can You Claim a Credit for Child and Dependent Care Expenses?
Disability payments, state, State disability payments treated as wages.
Domestic worker (see Household employee)
Drivers (see Household employee)

E

Earned income credit (EIC), What Do You Need To Know About the Earned Income Credit?

EIC notice, Notice about the EIC.

Employer identification number (EIN), Employer identification number (EIN).

Employing an alien legally (see Legal employee)

Employment eligibility verification form, Can Your Employee Legally Work in the United States?

Employment taxes:

Need to pay, Do You Need To Pay Employment Taxes?
Payment options, Payment option for business employers.
Tax returns, Business employment tax returns.

Estimated tax, paying, Paying estimated tax.

F

Federal income tax withholding, increasing (see How to increase withholding)

Federal unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax

Form

M-274, Can Your Employee Legally Work in the United States?

Form:

1040-ES, Paying estimated tax.
940, Business employment tax returns.
941, Business employment tax returns.
943, Business employment tax returns.
944, Business employment tax returns.
I-9, Can Your Employee Legally Work in the United States?
SS-4, Employer identification number (EIN).
SS-5, Employee's social security number.
W-2, Notice about the EIC., Form W-2.
W-4, Do You Need To Withhold Federal Income Tax?, Asking for more federal income tax withholding.
W-4P, Asking for more federal income tax withholding.
W-5, Advance EIC payments.

Forms you must file, What Forms Must You File?

Free tax services, How To Get Tax Help

FUTA (see Federal unemployment (FUTA) tax)

H

Handbook for Employers, Can Your Employee Legally Work in the United States?
Health aides (see Household employee)
Help (see Tax help)
Household employee, Do You Have a Household Employee?
Housekeepers (see Household employee)
How to increase withholding, Asking for more federal income tax withholding.
How to pay estimated tax, Paying estimated tax.

I

Income tax withholding, increasing (see How to increase withholding)

L

Legal employee, Can Your Employee Legally Work in the United States?

M

Maids (see Household employee)
Medicare (see Social security and Medicare taxes)
More information (see Tax help)

N

Nannies (see Household employee)
Nonemployees, Workers who are not your employees.
Nurses, private (see Household employee)

P

Publications (see Tax help)

R

Records you must keep, What Records Must You Keep?

S

Schedule H (Form 1040), How Do You Make Tax Payments?, Schedule H.

Self-employed workers (see Nonemployees)

Social security and Medicare

Taxes, Social Security and Medicare Taxes
Wages, Social security and Medicare wages.

Social security number, employee's, Employee's social security number.

State:

Disability payments, State disability payments treated as wages.
Employment taxes, State employment taxes.
Unemployment tax agencies, Appendix: State Unemployment Tax Agencies

Suggestions for publication, Comments and suggestions.

T

Tax credits:

Child and dependent care expenses, Can You Claim a Credit for Child and Dependent Care Expenses?
Earned income, What Do You Need To Know About the Earned Income Credit?
FUTA, Credit for 2007.

Tax help, How To Get Tax Help

Taxes:

How to make payments, How Do You Make Tax Payments?
Medicare, Social Security and Medicare Taxes
Social security, Social Security and Medicare Taxes

Taxpayer Advocate, Contacting your Taxpayer Advocate.

TTY/TDD information, How To Get Tax Help

U

Unemployment tax agencies, Appendix: State Unemployment Tax Agencies

Unemployment taxes:

Federal, Federal Unemployment (FUTA) Tax
State, State employment taxes.

USCIS website, Can Your Employee Legally Work in the United States?

W

Wages:

Cash, Cash wages.
FUTA, FUTA wages.
Medicare, Social security and Medicare wages.
Social security, Social security and Medicare wages.
State disability payments, State disability payments treated as wages.

Withholding:

Employee's share, Withholding the employee's share.
Federal income tax, Do You Need To Withhold Federal Income Tax?
How to increase, Asking for more federal income tax withholding.
Wages, Wages.

Y

Yard workers (see Household employee)

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