Publication 926 |
2000 Tax Year |
Introduction
The information in this publication applies to you only if you have
a household employee. If you have a household employee in 2001, you
may need to pay state and federal employment taxes for 2001. You
generally must add your federal employment taxes to the income tax
that you will report on your 2001 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. It explains how to figure, pay, and report social security tax,
Medicare tax, federal unemployment tax, and federal income tax
withholding 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 e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
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.
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