Table of Contents

• Publication 926 - Introductory Material
  • Important Reminders
  • Introduction
    • Tax questions.
• Publication 926 - Main Contents
  • 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?
    • Employee who leaves during the year.
    • Filing options when no return is required.
  • What Records Must You Keep?
  • Can You Claim a Credit for Child and Dependent Care Expenses?
  • How To Get Tax Help
• Publication 926 - Additional Material
  • Appendix: State Unemployment Tax Agencies
• Index