Important Reminders
Social security and Medicare wage threshold is $1,400. The social security and Medicare wage threshold is $1,400 for 2004. This means that if you pay a household employee cash wages
of less than $1,400
in 2004, you do not have to report and pay social security and Medicare taxes on that employee's 2004 wages. For more information,
see Social
security and Medicare wages under Social Security and Medicare Taxes.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children
selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children
home by looking at the
photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child.
The information in this publication applies to you only if you have a household employee. If you have a household employee
in 2004, you may need to
pay state and Federal employment taxes for 2004. You generally must add your Federal employment taxes to the income tax that
you will report on your
2004 Federal income tax return.
This publication will help you decide whether you have a household employee and, if you do, whether you need to pay Federal
employment taxes
(social security tax, Medicare tax, Federal unemployment tax, and Federal income tax withholding). It explains how to figure,
pay, and report these
taxes for your household employee. It also explains what records you need to keep.
This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions. You can email us while visiting
our website at
www.irs.gov.
You can write to us at the following address:
Internal Revenue Service
Tax Forms and Publications
SE:W:CAR:MP:T
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
your correspondence.
