Important Changes

Social security and Medicare wage threshold increased to $1,300. The $1,200 social security and Medicare wage threshold has been increased to $1,300 for 2001. This means that if you pay a household employee cash wages of less than $1,300 in 2001, you do not have to report and pay social security and Medicare taxes on that employee's 2001 wages. For more information, see Social security and Medicare wages, later.

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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