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Pub. 926, Household Employer's Tax Guide 2005 Tax Year

Publication 926 - Introductory Material


Important Reminders

Social security and Medicare wage threshold is $1,500. The social security and Medicare wage threshold is $1,500 for 2006. This means that if you pay a household employee cash wages of less than $1,500 in 2006, you do not have to report and pay social security and Medicare taxes on that employee's 2006 wages. For more information, see Social security and Medicare wages on page 4.

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.

Introduction

The information in this publication applies to you only if you have a household employee. If you have a household employee in 2006, you may need to pay state and federal employment taxes for 2006. You generally must add your federal employment taxes to the income tax that you will report on your 2006 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 write to us at the following address:


Internal Revenue Service
Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Ave., NW IR-6406
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.

  You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Tax questions.   We cannot answer tax questions at either of the addresses listed above. If you have a tax question, visit www.irs.gov or call 1-800-829-1040.

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