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About Tax Map

Publication 926
Household Employer's Tax Guide
(Rev 11/2004)
Introduction, Useful Items and Important Changes.

Do You Have a Household Employee?

Can Your Employee Legally Work in the United States?

Do You Need To Pay Employment Taxes?

Social Security and Medicare Taxes
Federal Unemployment (FUTA) Tax

Do You Need To Withhold Federal Income Tax?

What Do You Need To Know About the Earned Income Credit?

How Do You Make Tax Payments?

What Forms Must You File?

What Records Must You Keep?

Can You Claim a Credit for Child and Dependent Care Expenses?

How To Get Tax Help

Appendix: State Unemployment Tax Agencies