Publication 926, Household Employer's Tax Guide; What Forms Must You File?

V. Preparing Your Tax Return(s) and Information Returns

XI. Alerts and Tutorials

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What Forms Must You File?
You must file certain forms to report your household employee'swages and the federal employment taxes for the employee if you pay anyof the following wages to the employee.
Social security and Medicare wages.
FUTA wages.
Wages from which you withhold federal income tax.
The employment tax forms and instructions you need will be sent toyou automatically in January 2001 if you reported employment taxes for1999 on Schedule H (Form 1040), Household Employment Taxes.Otherwise, for information on ordering these forms, see How ToGet More Information on page 9.
Employer identification number (EIN).You must include your employer identification number (EIN) on theforms you file for your household employee. An EIN is a 9-digit numberissued by the IRS. It is not the same as a social security number.
TaxTip:
You ordinarily will have an EIN if you previously paid taxes foremployees, either as a household employer or as a sole proprietor of abusiness you own. If you already have an EIN, use that number.
If you do not have an EIN, get Form SS-4, Applicationfor Employer Identification Number. The instructions for FormSS-4 explain how you can get an EIN immediately by telephone orin about 4 weeks if you apply by mail.
Form W-2.File a separate 2000 Form W-2, Wage and Tax Statement,for each household employee to whom you pay either of thefollowing wages during the year.
Social security and Medicare wages of $1,200 or more.
Wages from which you withhold federal income tax.
You must complete Form W-2 and give Copies B, C, and 2 toyour employee by January 31, 2001. You must send Copy A of FormW-2 with Form W-3, Transmittal of Wage and TaxStatements, to the Social Security Administration by February28, 2001 (April 2, 2001, if you file your Form W-2electronically).
Employee who leaves during the year.If an employee stops working for you before the end of 2000, youmay file Form W-2 and provide copies to your employeeimmediately after you make your final payment of wages. You do notneed to wait until 2001. If the employee asks you for Form W-2,give it to him or her within 30 days after the request or the lastwage payment, whichever is later.
Schedule H.Use Schedule H (Form 1040), Household Employment Taxes,to report household employment taxes if you pay any of thefollowing wages to the employee.
Social security and Medicare wages of $1,200 or more.
FUTA wages.
Wages from which you withhold federal income tax.
File Schedule H with your 2000 federal income tax return byApril 16, 2001. If you get an extension to file your return, theextension will also apply to your Schedule H.
Filing options when no return is required.If you are not required to file a 2000 tax return, you have thefollowing two options.
You can file Schedule H by itself. See the Schedule Hinstructions for details.
If, besides your household employee, you have otheremployees for whom you report employment taxes on Form 941 or Form 943and on Form 940 (or 940-EZ), you can include your taxes for yourhousehold employee on those forms. See Business employment taxreturns, next.
Employers having the options listed above include certaintax-exempt organizations that do not have to file a tax return, suchas churches that pay a household worker to take care of a minister'shome.
Business employment tax returns.Do not use Schedule H (Form 1040) if you choose to pay theemployment taxes for your household employee with business or farmemployment taxes. (For information on choosing to pay the taxes thatway, see Payment option for business employers, on page 7.)Instead, include the social security, Medicare, and withheld federalincome taxes for the employee on the Form 941, Employer'sQuarterly Federal Tax Return, Edinburgh accommodationthat you file for your business oron the Form 943, Employer's Annual Tax Return for AgriculturalEmployees, that you file for your farm. Include the FUTA tax forthe employee on your Form 940 (or 940-EZ), Employer'sAnnual Federal Unemployment (FUTA) Tax Return.
If you report the employment taxes for your household employee onForm 941 or Form 943, file Form W-2 for that employee with theForms W-2 and Form W-3 for your business or farmemployees.
For information on filing Form 941, get Publication 15. Forinformation on filing Form 943, get Publication 51, Circular A,Agricultural Employer's Tax Guide. Both of these publicationsalso provide information about filing Form 940 (or 940-EZ).