Household Employees

This handout identifies who is considered a household employee. It also discusses the tax reporting requirements of employers who employ household workers.

HIGHLIGHTS: 

  1. Workers who are household employees.

  2. Household employment taxes.

  3. FICA and FUTA tax reporting and payment requirements for employers.

  4. Wages not counted as FICA wages.

  5. Federal income tax reporting.


CLIENTS WHO MAY BENEFIT:

  1. Taxpayers who have household employees.

  2. Employers who employ their children, spouse, or parent.

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