Social security and Medicare wage threshold is $1,300. The social security and Medicare wage threshold is $1,300 for 2002. This means that if you pay a household employee cash wages of less than $1,300 in 2002, you do not have to report and pay social security and Medicare taxes on that employee's 2002 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.

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