Department of the Treasury

Internal Revenue Service

Publication 926

Cat. No. 64286A

Household 

Employer's 

Tax Guide

For use in 2024

Get forms and other information faster and easier at:

• IRS.gov (English) 

• IRS.gov/Spanish (Español) 

• IRS.gov/Chinese (中文) 

• IRS.gov/Korean (한국어) 

• IRS.gov/Russian (Pусский) 

• IRS.gov/Vietnamese (Tiếng Việt) 

Contents

What's New ............................... 1

Reminders ............................... 2

Introduction .............................. 3

Do You Have a Household Employee? .......... 3

Can Your Employee Legally Work in the United 

States? ............................... 4

Do You Need To Pay Employment Taxes? ........ 4

Social Security and Medicare Taxes ........... 5

Federal Unemployment (FUTA) Tax ........... 7

Do You Need To Withhold Federal Income 

Tax? ................................. 9

What Do You Need To Know About the Earned 

Income Credit? ......................... 9

How Do You Make Tax Payments? ............ 10

What Forms Must You File? ................. 11

Forms in Spanish ......................... 11

What Records Must You Keep? .............. 12

Can You Claim a Credit for Child and 

Dependent Care Expenses? .............. 12

How Can You Correct Schedule H? ........... 12

How To Get Tax Help ....................... 13

Index .................................. 18

Future Developments

For the latest information about developments related to 

Pub. 926, such as legislation enacted after it was 

published, go to IRS.gov/Pub926.

What's New

Social security and Medicare tax for 2024. The rate of 

social security tax on taxable wages is 6.2% each for the 

employer and employee. The social security wage base 

limit is $168,600.

The Medicare tax rate is 1.45% each for the employee 

and employer, unchanged from 2023. There is no wage 

base limit for Medicare tax.

Social security and Medicare taxes apply to the wages 

of household workers you pay $2,700 or more in cash wages in 2024. For more information, see Cash wages, later.

The COVID-19 related credit for qualified sick and 

family leave wages is limited to leave taken after 

March 31, 2020, and before October 1, 2021, and may 

no longer be claimed on Schedule H (Form 1040). 

Generally, the credit for qualified sick and family leave 

Dec 19, 2023
wages, as enacted under the Families First Coronavirus 

Response Act (FFCRA) and amended and extended by 

the COVID-related Tax Relief Act of 2020, for leave taken 

after March 31, 2020, and before April 1, 2021, and the 

credit for qualified sick and family leave wages under sections 3131, 3132, and 3133 of the Internal Revenue Code, 

as enacted under the American Rescue Plan Act of 2021 

(the ARP), for leave taken after March 31, 2021, and before October 1, 2021, have expired. However, employers 

that pay qualified sick and family leave wages in 2024 for 

leave taken after March 31, 2020, and before October 1, 

2021, are eligible to claim a credit for qualified sick and 

family leave wages in 2024. Effective for tax periods beginning after December 31, 2023, the lines used to claim 

the credit for qualified sick and family leave wages have 

been removed from Schedule H (Form 1040), Household 

Employment Taxes, because it would be extremely rare for 

an employer to pay wages in 2024 for qualified sick and 

family leave taken after March 31, 2020, and before October 1, 2021. Instead, if you're eligible to claim the credit for 

qualified sick and family leave wages because you paid 

the wages in 2024 for an earlier applicable leave period, 

see the 2024 Instructions for Schedule H (Form 1040) for 

more information.

Qualified parking exclusion and commuter transportation benefit. For 2024, the monthly exclusion for qualified parking is $315 and the monthly exclusion for commuter highway vehicle transportation and transit passes is 

$315.

Pub. 51 has been discontinued. Pub. 51, Agricultural 

Employer's Tax Guide, has been discontinued. Pub. 15 

can now be used by all employers, including agricultural 

employers and employers in the U.S. territories. If you prefer Pub. 15 in Spanish, there is a new Pub. 15 (sp) available for 2024.

New Forms 941 (sp), 943 (sp), and 944 (sp). If you 

prefer your form and instructions in Spanish, you can file 

new Form 941 (sp), Form 943 (sp), and Form 944 (sp).

Reminders

2024 withholding tables. The federal income tax withholding tables are included in Pub. 15-T, Federal Income 

Tax Withholding Methods, available at IRS.gov/Pub15T.

2024 federal income tax withholding. The household 

employer rules for federal income tax withholding have not 

changed. That is, you're not required to withhold federal 

income tax from wages you pay a household employee. 

You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Employers will figure withholding based on the information 

from the employee's most recently submitted Form W-4, 

Employee’s Withholding Certificate. All newly hired employees must use the redesigned Form W-4. Similarly, any 

other employees who wish to adjust their withholding must 

use the redesigned form. For the latest information about 

developments related to Form W-4, go to IRS.gov/

FormW4.

Filing due date for 2024 Forms W-2 and W-3. Both paper and electronically filed 2024 Forms W-2, Wage and 

Tax Statement, and W-3, Transmittal of Wage and Tax 

Statements, must be filed with the Social Security Administration (SSA) by January 31, 2025.

Unless otherwise noted, references throughout this 

publication to Form W-2 include Form 499R-2/W-2PR; references to Form W-2c, Corrected Wage and Tax Statement, include Form 499R-2c/W-2cPR; and references to 

Form W-3 include Form W-3 (PR).

Disaster tax relief. Disaster tax relief is available for 

those impacted by disasters. For more information about 

disaster relief, go to IRS.gov/DisasterTaxRelief.

Bicycle commuting reimbursement. The Tax Cuts and 

Jobs Act suspends the exclusion of qualified bicycle commuting reimbursements from your employee's income for 

any tax years beginning after 2017 and before 2026.

Certification program for professional employer organizations (PEOs). The Stephen Beck, Jr., Achieving a 

Better Life Experience Act of 2014 required the IRS to establish a voluntary certification program for PEOs. PEOs 

handle various payroll administration and tax reporting responsibilities for their business clients and are typically 

paid a fee based on payroll costs. To become and remain 

certified under the certification program, certified professional employer organizations (CPEOs) must meet various requirements described in sections 3511 and 7705 

and related published guidance. Certification as a CPEO 

may affect the employment tax liabilities of both the CPEO 

and its customers. A CPEO is generally treated for employment tax purposes as the employer of any individual 

who performs services for a customer of the CPEO and is 

covered by a contract described in section 7705(e)(2) between the CPEO and the customer (CPEO contract), but 

only for wages and other compensation paid to the individual by the CPEO. To become a CPEO, the organization 

must apply through the IRS Online Registration System. 

For more information or to apply to become a CPEO, go to 

IRS.gov/CPEO. Also, see Revenue Procedure 2023-18, 

2023-13 I.R.B. 605, available at IRS.gov/irb/

2023-13_IRB#REV-PROC-2023-18.

Outsourcing payroll duties. Generally, as an employer, 

you're responsible to ensure that tax returns are filed and 

deposits and payments are made, even if you contract 

with a third party to perform these acts. You remain responsible if the third party fails to perform any required action. Before you choose to outsource any of your payroll 

and related tax duties (that is, withholding, reporting, and 

paying over social security, Medicare, federal unemployment (FUTA), and income taxes) to a third-party payer, 

such as a payroll service provider or reporting agent, go to 

IRS.gov/OutsourcingPayrollDuties for helpful information 

on this topic. If a CPEO pays wages and other compensation to an individual performing services for you, and the 

services are covered by a CPEO contract, then the CPEO 

is generally treated as the employer, but only for wages 

and other compensation paid to the individual by the 

CPEO. However, with respect to certain employees covered by a CPEO contract, you may also be treated as an 

employer of the employees and, consequently, may also 

be liable for federal employment taxes imposed on wages 

and other compensation paid by the CPEO to such 

2 Publication 926 (2024)
employees. For more information on the different types of 

third-party payer arrangements, see section 16 of Pub. 15.

Credit reduction states. A state that hasn't repaid 

money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state.” The Department of Labor determines these states. If an employer 

pays wages that are subject to the unemployment tax laws 

of a credit reduction state, that employer must pay additional deferral unemployment tax. See the Instructions for 

Schedule H (Form 1040) for more information.

Medicaid waiver payments. Notice 2014-7 provides 

that certain Medicaid waiver payments are excludable 

from income for federal income tax purposes. See Notice 

2014-7, 2014-4 I.R.B. 445, available at IRS.gov/irb/

2014-04_IRB#NOT-2014-7. For more information, including questions and answers related to Notice 2014-7, go to 

IRS.gov/MedicaidWaiverPayments.

Photographs of missing children. The IRS is a proud 

partner with the National Center for Missing & Exploited 

Children® (NCMEC). 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 2024, you may need to pay state and federal 

employment taxes for 2024. You must generally add your 

federal employment taxes to the income tax that you will 

report on your 2024 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, FUTA 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 suggestions for future 

editions.

You can send us comments through IRS.gov/

FormComments. Or, you can write to the Internal Revenue 

Service, Tax Forms and Publications, 1111 Constitution 

Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will 

consider your comments and suggestions as we revise 

our tax forms, instructions, and publications. Don’t send 

tax questions, tax returns, or payments to the above address.

Getting answers to your tax questions. If you have 

a tax question not answered by this publication or the How 

To Get Tax Help section at the end of this publication, go 

to the IRS Interactive Tax Assistant page at IRS.gov/

Help/ITA where you can find topics by using the search 

feature or viewing the categories listed.

Getting tax forms, instructions, and publications. 

Go to IRS.gov/Forms to download current and prior-year 

forms, instructions, and publications.

Ordering tax forms, instructions, and publications. 

Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order 

prior-year forms and instructions. The IRS will process 

your order for forms and publications as soon as possible. 

Don’t resubmit requests you’ve already sent us. You can 

get forms and publications faster online.

Do You Have a Household 

Employee?

You have a household employee if you hired someone to 

do household work and that worker is your employee. The 

worker is your employee if you can control not only what 

work is done, but how it is done. If the worker is your employee, it doesn't matter whether the work is full time or 

part time or that you hired the worker through an agency 

or from a list provided by an agency or association. It also 

doesn't matter whether you pay the worker on an hourly, 

daily, or weekly basis, or by the job.

Example. You pay Peyton Shore to babysit your child 

and do light housework 4 days a week in your home. Peyton follows your specific instructions about household and 

childcare duties. You provide the household equipment 

and supplies that Peyton needs to do the work. Peyton is 

your household employee.

Household work. Household work is work done in or 

around your home. Some examples of workers who do 

household work are:

• Babysitters,

• Butlers,

• Caretakers,

• Cooks,

• Domestic workers,

• Drivers,

• Health aides,

• Housecleaning workers,

• Housekeepers,

• Maids,

• Nannies,

• Private nurses, and

• Yard workers.

Publication 926 (2024) 3
Household work doesn't include services performed by 

these workers unless the services are performed in or 

around your private home. A separate and distinct dwelling unit maintained by you in an apartment house, hotel, 

or other similar establishment is considered a private 

home. Services not of a household nature, such as services performed as a private secretary, tutor, or librarian, 

even though performed in your home, aren't considered 

household work.

Workers who aren't your employees. If only the worker 

can control how the work is done, the worker isn't your 

employee but is self-employed. A self-employed worker 

usually provides their own tools and offers services to the 

general public in an independent business.

A worker who performs childcare services for you in 

their home generally isn't your employee.

If an agency provides the worker and controls what 

work is done and how it is done, the worker isn't your employee.

Example. You made an agreement with a worker to 

care for your lawn. The worker runs a lawn care business 

and offers their services to the general public. The worker 

hires their own helpers, provides their own tools and supplies, and instructs the helpers how to do their jobs. Neither the worker nor their helpers are your employees.

More information. More information about who is an employee is in section 1 of Pub. 15-A.

Can Your Employee Legally 

Work in the United States?

It is unlawful for you to knowingly hire or continue 

to employ a person who can’t legally work in the 

United States.

When you hire a household employee to work for you 

on a regular basis, you and the employee must each complete the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. No later 

than the first day of work, the employee must complete the 

employee section of the form by providing certain required 

information and attesting to their current work eligibility 

status in the United States. You must complete the employer section by examining documents presented by the 

employee as evidence of their identity and employment eligibility. Acceptable documents to establish identity and 

employment eligibility are listed on Form I-9. You should 

keep the completed Form I-9 in your own records. Don't 

submit it to the IRS, the USCIS, or any other government 

or other entity. The form must be kept available for review 

upon notice by an authorized U.S. Government official.

For more information on completing Form I-9, see 

M-274, Handbook for Employers, published by the USCIS.

CAUTION

!

You can get Form I-9 and the USCIS Handbook 

for Employers by going to the USCIS website at 

USCIS.gov/I-9-Central.

Note. Form I-9 is available in Spanish. Only employers 

located in Puerto Rico may complete the Spanish version 

of Form I-9 instead of the English version. Go to 

USCIS.gov/I-9 to get the English and Spanish versions of 

Form I-9 and their separate instructions.

If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 800-357-2099.

You may use the Social Security Number Verification 

Service (SSNVS) at SSA.gov/employer/ssnv.htm to verify 

that an employee name matches a social security number 

(SSN). A person may have a valid SSN but not be authorized to work in the United States. You may use E-Verify at 

E-Verify.gov to confirm the employment eligibility of newly 

hired employees.

Do You Need To Pay 

Employment Taxes?

If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay 

FUTA tax, or both. To find out, read Table 1.

You don't need to withhold federal income tax from your 

household employee's wages. But if your employee asks 

you to withhold it, you can. See Do You Need To Withhold 

Federal Income Tax, later.

If you need to pay social security, Medicare, or FUTA 

tax or choose to withhold federal income tax, read Table 2 

for an overview of what you may need to do.

If you don't need to pay social security, Medicare, 

or FUTA tax and don't choose to withhold federal 

income tax, read State employment taxes next. 

The rest of this publication doesn't apply to you.

State employment taxes. You should contact your state 

unemployment tax agency to find out whether you need to 

pay state unemployment tax for your household employee. For a list of state unemployment tax agencies, go 

to the U.S. Department of Labor's website at 

oui.doleta.gov/unemploy/agencies.asp. You should also 

determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance.

Consequences of not paying employment taxes. If 

you have a household employee and you're required to 

withhold and pay employment taxes and you don't, you 

will generally be liable for the employment taxes that you 

should've withheld and paid. See section 2 of Pub. 15 for 

additional information. Interest and penalties may also be 

charged. You may have to pay a penalty if you don't give 

Forms W-2 to your employees or file Copy A of the forms 

TIP

4 Publication 926 (2024)
with the SSA by the due dates. You may also have to pay 

a penalty if you don't show your employee's SSN on Form 

W-2 or don't provide correct information on the form.

Social Security and Medicare Taxes

The Federal Insurance Contributions Act (FICA) provides 

for a federal system of old-age, survivors, disability, and 

hospital insurance. The old-age, survivors, and disability 

insurance part is financed by the social security tax. The 

hospital insurance part is financed by the Medicare tax. 

Each of these taxes is reported separately.

Both you and your household employee may owe social 

security and Medicare taxes. Your share is 7.65% (6.2% 

for social security tax and 1.45% for Medicare tax) of the 

employee's social security and Medicare wages. Your employee's share is also 7.65% (6.2% for social security tax 

and 1.45% for Medicare tax). In addition to withholding 

Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in 

excess of $200,000 in a calendar year. You’re required to 

begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an 

employee and continue to withhold it each pay period until 

the end of the calendar year. Additional Medicare Tax is 

only imposed on the employee. There is no employer 

share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare 

Tax withholding if paid in excess of the $200,000 withholding threshold. For more information on Additional Medicare Tax, go to IRS.gov/ADMT.

Table 1. Do You Need To Pay Employment Taxes?

IF you ... THEN you need to ...

A Pay cash wages of $2,700 or more in 2024 to any one household 

employee.

Withhold and pay social security and Medicare taxes. 

• The taxes are 15.3%1

 of cash wages.

• Your employee's share is 7.65%.1 (You can choose to pay it 

yourself and not withhold it.)

• Your share is 7.65%.

Don't count wages you pay to:

• Your spouse,

• Your child under the age of 21,

• Your parent (see Wages not counted, later, for an 

exception), or 

• Any employee under the age of 18 at any time in 2024 (see 

Wages not counted, later, for an exception).

B Pay total cash wages of $1,000 or more in any calendar quarter 

of 2023 or 2024 to household employees.

Pay FUTA tax. 

• The tax is 6% of cash wages. 

• Wages over $7,000 a year per employee aren't taxed.

• You may also owe state unemployment tax.

Don't count wages you pay to:

• Your spouse,

• Your child under the age of 21, or

• Your parent.

1

 In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of 

$200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 

to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. 

There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid 

in excess of the $200,000 withholding threshold. 

Note. If neither A nor B above applies, you don't need to pay any federal employment taxes. But you may still need to pay state employment taxes.

Household Employer's Checklist

You may need to do the following things when you have a household employee.

When you hire a household employee: Find out if the person can legally work in the United States.

 Find out if you need to withhold and pay federal taxes.

 Find out if you need to withhold and pay state taxes.

When you pay your household 

employee: 

 Withhold social security and Medicare taxes.

 Withhold federal income tax.

 Decide how you will make tax payments.

 Keep records.

By January 31, 2025: Get an employer identification number (EIN). 

 Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement.

 Send Copy A of Form W-2 with Form W-3 to the SSA. Don't send Form W-2 to the SSA if 

you didn't withhold federal income tax and the social security and Medicare wages were 

below $2,700 for 2024. 

By April 15, 2025: File Schedule H (Form 1040), Household Employment Taxes, with your 2024 federal 

income tax return (Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1041). 

If you don't have to file a return, file Schedule H by itself.

Table 2.

Publication 926 (2024) 5
Generally, you can use Table 3 to figure the 

amount of social security and Medicare taxes to 

withhold from each wage payment.

You’re responsible for payment of your employee's 

share of the taxes as well as your own. You can either 

withhold your employee's share from the employee's wages or pay it from your own funds. If you decide to pay the 

employee's share from your own funds, see Not withholding the employee's share, later. Pay the taxes as discussed under How Do You Make Tax Payments, later. 

Also see What Forms Must You File, later.

Social security and Medicare wages. You figure social 

security and Medicare taxes on the social security and 

Medicare wages you pay your employee.

If you pay your household employee cash wages of 

$2,700 or more in 2024, all cash wages you pay to that 

employee in 2024 (regardless of when the wages were 

earned) up to $168,600 are social security wages and all 

cash wages are Medicare wages. However, any noncash 

wages you pay don't count as social security and Medicare wages.

If you pay the employee less than $2,700 in cash wages in 2024, none of the wages you pay the employee are 

social security or Medicare wages and neither you nor 

your employee will owe social security or Medicare tax on 

those wages.

Cash wages. Cash wages include wages you pay by 

check, money order, etc. Cash wages don't include the 

value of food, lodging, clothing, transit passes, and other 

noncash items you give your household employee. However, cash you give your employee in place of these items 

is included in cash wages.

Noncash wages paid to household employees aren't 

subject to social security taxes or Medicare taxes; however, they are subject to federal income tax unless a specific exclusion applies. Report the value of taxable noncash wages in box 1 of Form W-2 (box 7 of Form 

499R-2/W-2PR) together with cash wages. Don't show 

noncash wages in box 3 or in box 5 of Form W-2 (boxes 

20 and 22 of Form 499R-2/W-2PR). See Do You Need To 

Withhold Federal Income Tax, later. Also see section 5 of 

Pub. 15 for more information on cash and noncash wages, 

and Pub. 15-B for more information on fringe benefits.

State disability payments treated as wages. Certain state disability plan payments that your household 

employee may receive are treated as social security and 

Medicare wages. For more information about these payments, see the Instructions for Schedule H (Form 1040) 

and the notice issued by the state.

Wages not counted. Don't count wages you pay to 

any of the following individuals as social security or Medicare wages, even if these wages are $2,700 or more during the year.

1. Your spouse.

2. Your child who is under the age of 21.

3. Your parent. Exception: Count these wages if both 

the following conditions apply.

TIP

a. Your parent cares for your child (including an 

adopted child or stepchild) who is either of the following.

i. Under the age of 18.

ii. Has a physical or mental condition that requires the personal care of an adult for at least 

4 continuous weeks in the calendar quarter 

services were performed.

b. Your marital status is one of the following.

i. You’re divorced and haven't remarried.

ii. You’re a widow or widower.

iii. You’re living with a spouse whose physical or 

mental condition prevents them from caring for 

your child for at least 4 continuous weeks in 

the calendar quarter services were performed.

4. An employee who is under the age of 18 at any time 

during the year. Exception: Count these wages if providing household services is the employee's principal 

occupation. If the employee is a student, providing 

household services isn't considered to be their principal occupation.

Also, if your employee's cash wages reach $168,600 

(maximum wages subject to social security tax) in 2024, 

don't count any wages you pay that employee during the 

rest of the year as social security wages to figure social 

security tax. Continue to count the employee's cash wages as Medicare wages to figure Medicare tax.

Transportation (commuting) benefits. If you reimburse your employee for qualified parking, transportation 

in a commuter highway vehicle, or transit passes, you may 

be able to exclude the cash reimbursement amounts from 

counting as cash wages subject to social security and 

Medicare taxes. Qualified parking is parking at or near 

your home or at or near a location from which your employee commutes to your home. It doesn't include parking 

at or near your employee's home. For 2024, you can reimburse your employee up to $315 per month for qualified 

parking and $315 per month for combined commuter highway vehicle transportation and transit passes. See Transportation (Commuting) Benefits in section 2 of Pub. 15-B 

for more information. Any cash reimbursement over these 

amounts is included as wages.

Withholding the employee's share. You should withhold the employee's share of social security and Medicare 

taxes if you expect to pay your household employee cash 

wages of $2,700 or more in 2024. However, if you prefer to 

pay the employee's share yourself, see Not withholding 

the employee's share, later.

You can withhold the employee's share of the taxes 

even if you’re not sure your employee's cash wages will be 

$2,700 or more in 2024. If you withhold the taxes but then 

actually pay the employee less than $2,700 in cash wages 

for the year, you should repay the employee. Don't report 

withheld taxes that you repaid to the employee on Form 

W-2.

6 Publication 926 (2024)
Withhold 7.65% (6.2% for social security tax and 1.45% 

for Medicare tax) from each payment of social security 

and Medicare wages. Generally, you can use Table 3 to 

figure the proper amount to withhold. You will pay the 

amount withheld to the IRS with your share of the taxes. 

Don't withhold any social security tax after your employee's social security wages for the year reach $168,600.

If you make an error by withholding too little, you should 

withhold additional taxes from a later payment. If you withhold too much, you should repay the employee.

Note. Employers located in Puerto Rico see the Instructions for Form W-3 (PR).

In addition to withholding Medicare tax at 1.45%, 

you must withhold a 0.9% Additional Medicare 

Tax from wages you pay to an employee in excess 

of $200,000 in a calendar year. You’re required to begin 

withholding Additional Medicare Tax in the pay period in 

which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until 

the end of the calendar year. Additional Medicare Tax is 

only imposed on the employee. There is no employer 

share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare 

Tax withholding if paid in excess of the $200,000 withholding threshold. For more information on Additional Medicare Tax, go to IRS.gov/ADMT.

Example. On January 31, 2024, Mary Brown hired 

Jane A. Oak (who is an unrelated individual over age 18) 

to care for Mary’s child and agreed to pay cash wages of 

$70 every Friday. Jane worked for the remainder of the 

year (a total of 48 weeks). Jane didn't give Mary a Form 

W-4 to request federal income tax withholding. The following is the information Mary will need to complete Schedule H (Form 1040), Form W-2, and Form W-3.

Total cash wages paid to Jane ..... $3,360.00

($70 x 48 weeks)

Jane's share of:

Social security tax ........ 208.32

($3,360 x 6.2% (0.062))

Medicare tax ........... $48.72

($3,360 x 1.45% (0.0145))

Mary's share of:

Social security tax ........ $208.32

($3,360 x 6.2% (0.062))

Medicare tax ........... $48.72 

($3,360 x 1.45% (0.0145))

Amount reported on Form W-2 and Form W-3:

Box 1: Wages, tips ................... $3,360.00

Box 3: Social security wages ............. $3,360.00

Box 4: Social security tax withheld ......... $208.32

Box 5: Medicare wages and tips ........... $3,360.00

Box 6: Medicare tax withheld ............. $48.72

CAUTION

!

For information on withholding and reporting federal income taxes, see Pub. 15 and Pub.15-T.

Not withholding the employee's share. If you prefer to 

pay your employee's social security and Medicare taxes 

from your own funds, don't withhold them from your employee's wages. The social security and Medicare taxes 

you pay to cover your employee's share must be included 

in the employee's wages for income tax purposes. However, they aren't counted as social security and Medicare 

wages or as FUTA wages. Report the social security and 

Medicare taxes that you paid in boxes 4 and 6 of your employee’s Form W-2 (boxes 21 and 23 of Form 499R-2/

W-2PR); also add the taxes to your employee’s wages reported in box 1 of Form W-2 (box 7 of Form 499R-2/

W-2PR).

Example. In 2024, you hire a household employee 

(who is an unrelated individual over age 18) to care for 

your child and agree to pay cash wages of $100 every Friday. You expect to pay your employee $2,700 or more for 

the year. You decide to pay your employee's share of social security and Medicare taxes from your own funds. You 

pay your employee $100 every Friday without withholding 

any social security or Medicare taxes.

For social security and Medicare tax purposes, your 

employee's wages each payday are $100. For each wage 

payment, you will pay $15.30 when you pay the taxes. 

This is $7.65 ($6.20 for social security tax plus $1.45 for 

Medicare tax) to cover your employee's share plus $7.65 

($6.20 for social security tax plus $1.45 for Medicare tax) 

for your share. For income tax purposes, your employee's 

wages each payday are $107.65 ($100 + the $7.65 you 

will pay to cover your employee's share of social security 

and Medicare taxes).

Federal Unemployment (FUTA) Tax

The FUTA tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays 

unemployment compensation to workers who lose their 

jobs. Like most employers, you may owe both the FUTA 

tax and a state unemployment tax. Or you may owe only 

the FUTA tax or only the state unemployment tax. To find 

out whether you will owe state unemployment tax, contact 

your state's unemployment tax agency. For a list of state 

unemployment tax agencies, go to the U.S. Department of 

Labor's website at oui.doleta.gov/unemploy/agencies.asp. 

You should also find out if you need to pay or collect other 

state employment taxes or carry workers' compensation 

insurance.

The FUTA tax is 6.0% of your employee's FUTA wages. 

However, you may be able to take a credit of up to 5.4% 

against the FUTA tax, resulting in a net tax rate of 0.6%. 

Your credit for 2024 is limited unless you pay all the required contributions for 2024 to your state unemployment 

fund by April 15, 2025. The credit you can take for any 

contributions for 2024 that you pay after April 15, 2025, is 

limited to 90% of the credit that would have been allowable if the contributions were paid on or before that day.

Publication 926 (2024) 7
Employee Social Security (6.2%) and Medicare (1.45%1) Tax Withholding Table

(See Pub. 15-T for federal income tax withholding tables.)

Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. For example, on a wage payment of $180, the employee 

social security tax is $11.16 ($6.20 tax on $100 plus $4.96 on $80 wages). The employee Medicare tax is $2.61 ($1.45 tax on $100 plus $1.16 on $80 wages).

If wage

payment is:

The social

security tax to

be withheld is:

The Medicare

tax to be

withheld is:

If wage

payment is:

The social

security tax to

be withheld is:

The Medicare

tax to be

withheld is:

$ 1.00 . ...... $ .06 $ .01 $ 51.00 . ....... $ 3.16 $ .74

2.00 . ...... .12 .03 52.00 . ....... 3.22 .75

3.00 . ...... .19 .04 53.00 . ....... 3.29 .77

4.00 . ...... .25 .06 54.00 . ....... 3.35 .78

5.00 . ...... .31 .07 55.00 . ....... 3.41 .80

6.00 . ...... .37 .09 56.00 . ....... 3.47 .81

7.00 . ...... .43 .10 57.00 . ....... 3.53 .83

8.00 . ...... .50 .12 58.00 . ....... 3.60 .84

9.00 . ...... .56 .13 59.00 . ....... 3.66 .86

10.00 . ...... .62 .15 60.00 . ....... 3.72 .87

11.00 . ...... .68 .16 61.00 . ....... 3.78 .88

12.00 . ...... .74 .17 62.00 . ....... 3.84 .90

13.00 . ...... .81 .19 63.00 . ....... 3.91 .91

14.00 . ...... .87 .20 64.00 . ....... 3.97 .93

15.00 . ...... .93 .22 65.00 . ....... 4.03 .94

16.00 . ...... .99 .23 66.00 . ....... 4.09 .96

17.00 . ...... 1.05 .25 67.00 . ....... 4.15 .97

18.00 . ...... 1.12 .26 68.00 . ....... 4.22 .99

19.00 . ...... 1.18 .28 69.00 . ....... 4.28 1.00

20.00 . ...... 1.24 .29 70.00 . ....... 4.34 1.02

21.00 . ...... 1.30 .30 71.00 . ....... 4.40 1.03

22.00 . ...... 1.36 .32 72.00 . ....... 4.46 1.04

23.00 . ...... 1.43 .33 73.00 . ....... 4.53 1.06

24.00 . ...... 1.49 .35 74.00 . ....... 4.59 1.07

25.00 . ...... 1.55 .36 75.00 . ....... 4.65 1.09

26.00 . ...... 1.61 .38 76.00 . ....... 4.71 1.10

27.00 . ...... 1.67 .39 77.00 . ....... 4.77 1.12

28.00 . ...... 1.74 .41 78.00 . ....... 4.84 1.13

29.00 . ...... 1.80 .42 79.00 . ....... 4.90 1.15

30.00 . ...... 1.86 .44 80.00 . ....... 4.96 1.16

31.00 . ...... 1.92 .45 81.00 . ....... 5.02 1.17

32.00 . ...... 1.98 .46 82.00 . ....... 5.08 1.19

33.00 . ...... 2.05 .48 83.00 . ....... 5.15 1.20

34.00 . ...... 2.11 .49 84.00 . ....... 5.21 1.22

35.00 . ...... 2.17 .51 85.00 . ....... 5.27 1.23

36.00 . ...... 2.23 .52 86.00 . ....... 5.33 1.25

37.00 . ...... 2.29 .54 87.00 . ....... 5.39 1.26

38.00 . ...... 2.36 .55 88.00 . ....... 5.46 1.28

39.00 . ...... 2.42 .57 89.00 . ....... 5.52 1.29

40.00 . ...... 2.48 .58 90.00 . ....... 5.58 1.31

41.00 . ...... 2.54 .59 91.00 . ....... 5.64 1.32

42.00 . ...... 2.60 .61 92.00 . ....... 5.70 1.33

43.00 . ...... 2.67 .62 93.00 . ....... 5.77 1.35

44.00 . ...... 2.73 .64 94.00 . ....... 5.83 1.36

45.00 . ...... 2.79 .65 95.00 . ....... 5.89 1.38

46.00 . ...... 2.85 .67 96.00 . ....... 5.95 1.39

47.00 . ...... 2.91 .68 97.00 . ....... 6.01 1.41

48.00 . ...... 2.98 .70 98.00 . ....... 6.08 1.42

49.00 . ...... 3.04 .71 99.00 . ....... 6.14 1.44

50.00 . ...... 3.10 .73 100.00 . ....... 6.20 1.45

1

 In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You’re 

required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the 

end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are 

subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 

Table 3.

8 Publication 926 (2024)
Note. The 5.4% credit is reduced for wages paid in a 

credit reduction state. See the Instructions for Schedule H 

(Form 1040).

Don't withhold the FUTA tax from your employee's 

wages. You must pay it from your own funds.

FUTA wages. Figure the FUTA tax on the FUTA wages 

you pay. If you pay cash wages to all your household employees totaling $1,000 or more in any calendar quarter of 

2023 or 2024, the first $7,000 of cash wages you pay to 

each household employee in 2024 are FUTA wages. (A 

calendar quarter is January through March, April through 

June, July through September, or October through December.) If your employee's cash wages reach $7,000 

during the year, don't figure the FUTA tax on any wages 

you pay that employee during the rest of the year. For an 

explanation of cash wages, see Social security and Medicare wages under Social Security and Medicare Taxes, 

earlier.

Wages not counted. Don't count wages you pay to 

any of the following individuals as FUTA wages.

• Your spouse.

• Your child who is under the age of 21.

• Your parent.

Do You Need To Withhold 

Federal Income Tax?

You’re not required to withhold federal income tax from 

wages you pay a household employee. You should withhold federal income tax only if your household employee 

asks you to withhold it and you agree. The employee must 

give you a completed Form W-4.

If you and your employee have agreed to withholding, 

either of you may end the agreement by letting the other 

know in writing.

If you agree to withhold federal income tax, you’re responsible for paying it to the IRS. Pay the tax as discussed 

under How Do You Make Tax Payments, later. Also see 

What Forms Must You File, later.

Use the federal income tax withholding tables in Pub. 

15-T to find out how much to withhold. Figure federal income tax withholding on taxable wages before you deduct 

any amounts for other withheld taxes. Withhold federal income tax from each payment of wages based on the information included on your employee's Form W-4. Pub. 15-T 

contains detailed instructions.

Wages. Figure federal income tax withholding on both 

cash and noncash wages you pay. Although wages paid 

to a child, spouse, or parent may be excluded from social 

security, Medicare, and FUTA taxes as described earlier, 

these wages are still subject to federal income tax. Measure wages you pay in any form other than cash by the fair 

market value of the noncash item.

CAUTION

!

Don't count as wages any of the following items.

• Meals provided to your employee at your home for 

your convenience.

• Lodging provided to your employee at your home for 

your convenience and as a condition of employment.

• Up to $315 a month for 2024 for transit passes you 

give your employee or for any cash reimbursement 

you make for the amount your employee pays for 

transit passes used to commute to your home if you 

qualify for this exclusion. (See Pub. 15-B for special 

requirements for this exclusion.) A transit pass includes any pass, token, fare card, voucher, or similar 

item entitling a person to ride on mass transit, such as 

a bus or train.

• Up to $315 a month for 2024 for the value of parking 

you provide your employee or for any cash reimbursement you make for the amount your employee pays 

and substantiates for parking at or near your home or 

at or near a location from which your employee commutes to your home.

See section 5 of Pub. 15 for more information on cash 

and noncash wages, and Pub. 15-B for more information 

on fringe benefits.

Paying tax without withholding. Any income tax you 

pay for your employee without withholding it from the employee's wages must be included in the employee's wages 

for federal income tax purposes. It must also be included 

in social security and Medicare wages and in FUTA wages.

What Do You Need To Know 

About the Earned Income 

Credit?

Certain workers can take the earned income credit (EIC) 

on their federal income tax return. This credit reduces their 

tax or allows them to receive a payment from the IRS.

Notice about the EIC. You must give your household 

employee a notice about the EIC if you agree to withhold 

federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax) and the federal income tax withholding tables 

show that no tax should be withheld. Even if not required, 

you’re encouraged to give the employee a notice about 

the EIC if their 2023 wages were less than $56,838 

($63,398 if married filing jointly).

Copy B of Form W-2 has a statement about the EIC on 

the back. If you give your employee that copy by January 

31, you don't have to give the employee any other notice 

about the EIC.

If you don't give your employee Copy B of the Form 

W-2, your notice about the EIC can be any of the following 

items.

Publication 926 (2024) 9
1. A substitute Form W-2 with the same EIC information 

on the back of the employee's copy that is on Copy B 

of IRS Form W-2.

2. Notice 797, Possible Federal Tax Refund Due to the 

Earned Income Credit (EIC).

3. Your own written statement with the same wording as 

in Notice 797.

If a substitute Form W-2 is given to the employee on time 

but doesn't have the required EIC information, you must 

notify the employee within 1 week of the date the substitute for Form W-2 is given. If Form W-2 is required but isn't 

given on time, you must give the employee Notice 797 or 

your written statement about the EIC by January 31. If 

Form W-2 isn't required, you must notify the employee by 

February 7.

How Do You Make Tax 

Payments?

When you file your 2024 federal income tax return in 2025, 

attach Schedule H (Form 1040) to your Form 1040, 

1040-SR, 1040-NR, 1040-SS, or 1041. Use Schedule H to 

figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income 

taxes). Add these household employment taxes to your income tax. Pay the amount due by April 15, 2025. For more 

information about using Schedule H, see Schedule H under What Forms Must You File, later.

You can avoid owing tax with your return if you pay 

enough tax during the year to cover your household employment taxes, as well as your income tax. You can pay 

the additional tax in any of the following ways.

• Ask your employer to withhold more federal income 

tax from your wages in 2024.

• Ask the payer of your pension or annuity to withhold 

more federal income tax from your benefits.

• Make estimated tax payments for 2024 to the IRS.

• Increase your payments if you already make estimated 

tax payments.

You may be subject to the estimated tax underpayment penalty if you didn't pay enough income 

and household employment taxes during the year. 

(See Pub. 505 for information about the underpayment 

penalty.) However, you won't be subject to the penalty if 

both of the following situations apply to you.

• You won't have federal income tax withheld from wages, pensions, or any other payments you receive.

• Your income taxes, excluding your household employment taxes, wouldn't be enough to require payment of 

estimated taxes.

Asking for more federal income tax withholding. If 

you’re employed and want more federal income tax withheld from your wages to cover your household employCAUTION

!

ment taxes, give your employer a new Form W-4. Complete Form W-4 and show the additional amount you want 

withheld from each paycheck on the appropriate line of 

Form W-4.

If you receive a pension or annuity and want more federal income tax withheld to cover household employment 

taxes, give the payer a new Form W-4P (or a similar form 

provided by the payer). Complete Form W-4P and show 

the additional amount you want withheld from each benefit 

payment on the appropriate line of Form W-4P.

See Pub. 505 to make sure you will have the right 

amount withheld. It will help you compare your total expected withholding for 2024 with the combined income tax 

and employment taxes that you can expect to figure on 

your 2024 tax return. You may also use the IRS Tax Withholding Estimator available at IRS.gov/W4app to estimate 

the amount of your federal income taxes.

Paying estimated tax. If you want to make estimated tax 

payments to cover household employment taxes, get

Form 1040-ES. You can use its payment vouchers to 

make your payments by check or money order. Estimated 

tax payments can also be made by cash, credit or debit 

card, and several electronic payment methods. For details, see the form instructions or go to IRS.gov/Payments.

You can pay all the employment taxes at once or you 

can pay them in installments. If you have already made 

some estimated tax payments for 2024, you should increase your remaining payments to cover the employment 

taxes. Estimated tax payments for 2024 are due April 15, 

June 17, and September 16, 2024, and January 15, 2025.

Payment option for business employers. If you own a 

business or a farm operated for profit, you can choose either of two ways to pay your 2024 household employment 

taxes. You can pay them with your federal income tax as 

previously described, or you can include them with your 

federal employment tax deposits or other payments for 

your business or farm employees. For information on depositing employment taxes, see section 11 of Pub. 15.

If you pay your household employment taxes with your 

business or farm employment taxes, you must report your 

household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return; Form 944, Employer's ANNUAL Federal 

Tax Return; or Form 943, Employer's Annual Federal Tax 

Return for Agricultural Employees, and Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 

See Business employment tax returns, later.

The deduction that can be taken on Schedules C 

and F (Form 1040) for wages and employment 

taxes applies only to wages and taxes paid for 

business and farm employees. You can't deduct the wages and employment taxes paid for your household employees on your Schedule C or F.

More information. For more information about paying 

taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, 

see Pub. 505.

CAUTION

!

10 Publication 926 (2024)
What Forms Must You File?

You must file certain forms to report your household employee's wages and the federal employment taxes for the 

employee if you pay any of the following wages to the employee.

• Social security and Medicare wages.

• FUTA wages.

• Wages from which you withhold federal income tax.

For information on getting employment tax forms, see 

How To Get Tax Help, later.

Employer identification number (EIN). You must include your EIN on the forms you file for your household 

employee. An EIN is a nine-digit number issued by the 

IRS. It isn't the same as an SSN.

You will ordinarily have an EIN if you previously 

paid taxes for employees, either as a household 

employer or as a sole proprietor of a business you 

own. If you already have an EIN, use that number.

If you don't have an EIN, you may apply for one online 

by going to IRS.gov/EIN. You may also apply for an EIN by 

faxing or mailing Form SS-4 to the IRS. If you are an international applicant, you may apply for an EIN by calling 

267-941-1099 (toll call), Monday through Friday from 6:00 

a.m. to 11:00 p.m. Eastern time.

Form W-2. File a separate 2024 Form W-2 for each 

household employee to whom you pay either of the following wages during the year.

• Social security and Medicare wages of $2,700 or 

more.

• Wages from which you withhold federal income tax.

You must complete Form W-2 and give Copies B, C, and 2 

to your employee by January 31, 2025. You must also 

send Copy A of Form W-2 with Form W-3 to the SSA by 

January 31, 2025. We encourage you to file Form W-2 

electronically. Electronic filing is available to all employers 

and is free, fast, and secure. Visit the SSA's Employer 

W-2 Filing Instructions & Information website at SSA.gov/

employer for guidelines on filing electronically. If filing 

electronically via the SSA's W-2 Online service, the SSA 

will generate Form W-3 data from the electronic submission of Form(s) W-2; no separate Form W-3 is required.

If you're not required to file Form W-2, we encourage 

you to provide your household employee with a receipt for 

services that includes the dates worked, wages paid, and 

a general description of work completed. This receipt will 

help the household employee to report their wages on 

Form 1040 or 1040-SR.

Employee who leaves during the year. If an employee stops working for you before the end of 2024, you 

can file Form W-2 and provide copies to your employee 

immediately after you make your final payment of wages. 

You don't need to wait until 2025. If the employee asks you 

TIP

for Form W-2, give it to them within 30 days after the request or the last wage payment, whichever is later.

Schedule H. Use Schedule H (Form 1040) to report 

household employment taxes if you pay any of the following wages to the employee.

• Social security and Medicare wages of $2,700 or 

more.

• FUTA wages.

• Wages from which you withhold federal income tax.

File Schedule H (Form 1040) with your 2024 federal income tax return by April 15, 2025. If you get an extension 

to file your return, the extension will also apply to your 

Schedule H.

Filing options when no return is required. If you’re 

not required to file a 2024 tax return, you have the following two options.

1. You can file Schedule H (Form 1040) by itself. See the 

Schedule H (Form 1040) instructions for details.

2. If, besides your household employee, you have other 

employees for whom you report employment taxes on 

Form 941, Form 944, or Form 943 and on Form 940, 

you can include your taxes for your household employee on those forms. See Business employment tax 

returns next.

Employers having the options previously listed include 

certain tax-exempt organizations that don't have to file a 

tax return, such as churches that pay a household worker 

to take care of a minister's home.

Business employment tax returns. Don't use Schedule H (Form 1040) if you choose to pay the employment 

taxes for your household employee with business or farm 

employment taxes. (See Payment option for business employers, earlier.) Instead, include the social security, Medicare, and withheld federal income taxes for the employee 

on the Form 941 or Form 944 you file for your business or 

on the Form 943 you file for your farm. Include the FUTA 

tax for the employee on your Form 940.

If you report the employment taxes for your household 

employee on Form 941, Form 943, or Form 944, file Form 

W-2 for that employee with the Form(s) W-2 and Form 

W-3 for your business or farm employees.

For information on filing Form 941, Form 943, or Form 

944, see Pub. 15. Pub. 15 also provides information about 

filing Form 940.

Forms in Spanish

Many forms and instructions discussed in this publication 

have Spanish-language versions available for employers 

and employees. Some examples include Form 941 (sp), 

Form 944 (sp), Form SS-4 (sp), and Form W-4 (sp). Although this publication doesn't reference Spanish-language forms and instructions in each instance that one is 

Publication 926 (2024) 11
available, you can see Pub. 15 (sp) and go to IRS.gov to 

determine if a Spanish-language version is available.

What Records Must You Keep?

Keep your copies of Schedule H (Form 1040) or 

other employment tax forms you file and related 

Forms W-2, W-3, and W-4. You must also keep 

records to support the information you enter on the forms 

you file. If you must file Form W-2, you will need to keep a 

record of your employee's name, address, and SSN.

Wage and tax records. On each payday, you should record the date and amounts of all the following items.

• Your employee's cash and noncash wages.

• Any employee social security tax you withhold or 

agree to pay for your employee.

• Any employee Medicare tax you withhold or agree to 

pay for your employee.

• Any federal income tax you withhold.

• Any state employment taxes you withhold.

Employee's SSN. You must keep a record of your employee's name and SSN exactly as they appear on their 

social security card if you pay the employee either of the 

following.

• Social security and Medicare wages of $2,700 or 

more.

• Wages from which you withhold federal income tax.

You must ask for your employee's SSN no later than the 

first day on which you pay the wages. You may consider 

asking for it when you hire your employee. You should ask 

your employee to show you their social security card. The 

employee may show the card if it is available. You may, but 

aren't required to, photocopy the card if the employee provides it.

An employee who doesn't have an SSN must apply for 

one on Form SS-5, Application for a Social Security Card. 

An employee who has lost their social security card or 

whose name isn't correctly shown on the card may apply 

for a replacement card.

You can download Form SS-5 from the SSA website at SSA.gov/online/ss-5.pdf.

Employees can also get Form SS-5 from any SSA 

office or by calling 800-772-1213 or 

800-325-0778 (TTY).

How long to keep records. Keep your employment tax 

records for at least 4 years after the due date of the return 

on which you report the taxes or the date the taxes were 

paid, whichever is later.

RECORDS

Records related to qualified sick leave wages and 

qualified family leave wages for leave taken after 

March 31, 2021, and before October 1, 2021, 

should be kept for at least 6 years. For more information 

on substantiation requirements, go to IRS.gov/PLC.

Can You Claim a Credit for 

Child and Dependent Care 

Expenses?

If your household employee cares for your dependent who 

is under age 13 or for your spouse or dependent who isn't 

capable of self-care, you may be able to take an income 

tax credit against some of your expenses. To qualify, you 

must pay these expenses so you can work or look for 

work. If you can take the credit, you can include in your 

qualifying expenses your share of the federal and state 

employment taxes you pay, as well as the employee's wages. For information about the credit, see Pub. 503.

How Can You Correct 

Schedule H?

If you discover that you made an error on a Schedule H 

(Form 1040) (or Anexo H (Form 1040) (sp)), the forms 

used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed 

by itself.

Schedule H attached to another form. If you discover 

an error on a Schedule H that you previously filed with 

Form 1040, Form 1040-SR, Form 1040-NR, or Form 

1040-SS, file Form 1040-X, Amended U.S. Individual Income Tax Return, and attach a corrected Schedule H. If 

you filed Form 1040-SS (sp), file a Form 1040-X and attach a corrected Anexo H. If you discover an error on a 

Schedule H that you previously filed with Form 1041, U.S. 

Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. You 

discovered (that is, ascertained) the error when you had 

enough information to be able to correct the error. Write 

“CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected 

Schedule H (or Anexo H) (in bold letters). In addition, explain the reason for your correction and the date the error 

was discovered in Part III of Form 1040-X or in a statement 

attached to the amended Form 1041.

Schedule H filed by itself. If you discover an error on a 

Schedule H (or Anexo H) that you filed as a stand-alone 

return, file another stand-alone Schedule H with the corrected information. You discovered (that is, ascertained) 

the error when you had enough information to be able to 

correct the error. Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top 

margin of your corrected Schedule H (or Anexo H) (in bold 

TIP

12 Publication 926 (2024)
letters). In addition, explain the reason for your correction 

and the date the error was discovered in a statement attached to the corrected Schedule H. If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or 

“REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment 

or claim a refund. (See Overpayment of tax, later.)

When to file. File a corrected Schedule H when you discover an error on a previously filed Schedule H. If you’re 

correcting an underpayment, file a corrected Schedule H 

no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. If you’re correcting an overpayment, file a 

corrected Schedule H within the refund period of limitations (generally, 3 years from the date your original form 

was filed or within 2 years from the date you paid the tax, 

whichever is later).

Underpayment of tax. You must pay any underpayment 

of social security and Medicare taxes by the time you file 

the corrected Schedule H. Generally, by filing on time and 

paying by the time you file the return, you won't be 

charged interest (and won't be subject to failure-to-pay or 

estimated tax penalties) on the balance due. However, underreported FUTA taxes will be subject to interest.

Overpayment of tax. You may either adjust or claim a refund of an overpayment of social security and Medicare 

taxes on a previously filed Schedule H. However, if you’re 

correcting an overpayment and are filing the corrected 

Schedule H within 90 days of the expiration of the period 

of limitations, you can only claim a refund of the overpayment.

Adjust the overpayment. If the corrected Schedule H is filed with a Form 1040-X or an amended Form 

1041, adjust your return by indicating on line 23 of the 

Form 1040-X or on line 30a of the Form 1041 that you 

would like the overpayment applied to your estimated 

taxes on Form 1040, Form 1040-SR, Form 1040-NR, 

Form 1040-SS, Form 1040-SS (sp), or Form 1041 for the 

year in which you’re filing the corrected Schedule H. If the 

corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in bold letters). If you adjust your 

return, you won't receive interest on your overpayment. If 

the corrected Schedule H will be filed within 90 days of the 

expiration of the refund period of limitations, you may not 

adjust the return and must claim a refund for the overpayment. You may not adjust your return to correct overpayments of FUTA tax.

Claim for refund process. If the corrected Schedule H is filed with a Form 1040-X or an amended Form 

1041, claim a refund by indicating that you would like the 

overpayment refunded to you on Form 1040-X, line 22, or 

Form 1041, line 30b. If the corrected Schedule H is filed 

as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in bold letters). You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you 

were entitled to increased credits for state contributions.

Required repayment or consent. If you previously 

overreported social security and Medicare taxes, you may 

adjust your overpayment only after you’ve repaid or reimbursed your employees the amount of the overcollection 

of employee tax. You reimburse your employees by applying the overwithheld amount against taxes to be withheld 

on future wages. You may claim a refund for the overpayment only after you’ve repaid or reimbursed your employees the amount of the overcollection or you’ve obtained 

consents from your employees to file the claim for refund 

for the employee tax. Include a statement that you repaid 

or reimbursed your employees, or obtained their written 

consents in the case of a claim for refund, in Part III of 

Form 1040-X or in a statement attached to the amended 

Form 1041 or the stand-alone corrected Schedule H.

Filing required for Forms W-2 or Forms W-2c. 

Whether you previously underreported tax or overreported 

tax, you will generally be required to file Form W-2, or their 

territorial equivalents (if none was previously filed), or 

Form W-2c to reflect the changes reported on your corrected Schedule H.

Additional Medicare Tax. Generally, you may not correct 

an error in Additional Medicare Tax withholding for wages 

paid to employees in a prior year unless it is an administrative error. An administrative error occurs if the amount 

you entered on Schedule H isn't the amount you actually 

withheld. For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H 

due to a mathematical or transposition error, this would be 

an administrative error. If a prior year error was a nonadministrative error, you may correct only the wages subject to 

Additional Medicare Tax withholding.

Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the 

calendar year in which the underwithholding occurred. 

Any excess Additional Medicare Tax withholding must be 

repaid or reimbursed to employees before the end of the 

calendar year in which it was withheld.

Additional information. For more information about correcting errors on a previously filed Schedule H, see Form 

944-X: Which process should you use? on page 6 of 

Form 944-X, and the Instructions for Form 944-X (substitute “Schedule H” for “Form 944-X”). Also go to IRS.gov/

CorrectingEmploymentTaxes for general information about 

correcting employment taxes.

How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, 

forms, or instructions, go to IRS.gov to find resources that 

can help you right away.

Preparing and filing your tax return. After receiving all 

your wage and earnings statements (Forms W-2, W-2G, 

1099-R, 1099-MISC, 1099-NEC, etc.); unemployment 

compensation statements (by mail or in a digital format) or 

other government payment statements (Form 1099-G); 

Publication 926 (2024) 13
and interest, dividend, and retirement statements from 

banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you 

qualify for free tax preparation, or hire a tax professional to 

prepare your return.

Free options for tax preparation. Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

• Free File. This program lets you prepare and file your 

federal individual income tax return for free using software or Free File Fillable Forms. However, state tax 

preparation may not be available through Free File. Go 

to IRS.gov/FreeFile to see if you qualify for free online 

federal tax preparation, e-filing, and direct deposit or 

payment options.

• VITA. The Volunteer Income Tax Assistance (VITA) 

program offers free tax help to people with 

low-to-moderate incomes, persons with disabilities, 

and limited-English-speaking taxpayers who need 

help preparing their own tax returns. Go to IRS.gov/

VITA, download the free IRS2Go app, or call 

800-906-9887 for information on free tax return preparation.

• TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly 

those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. 

Go to IRS.gov/TCE or download the free IRS2Go app 

for information on free tax return preparation.

• MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military 

OneSource. For more information, go to 

MilitaryOneSource (MilitaryOneSource.mil/MilTax).

Also, the IRS offers Free Fillable Forms, which can 

be completed online and then e-filed regardless of income.

Using online tools to help prepare your return. Go to 

IRS.gov/Tools for the following.

• The Earned Income Tax Credit Assistant (IRS.gov/

EITCAssistant) determines if you’re eligible for the 

earned income credit (EIC).

• The Online EIN Application (IRS.gov/EIN) helps you 

get an employer identification number (EIN) at no 

cost.

• The Tax Withholding Estimator (IRS.gov/W4App) 

makes it easier for you to estimate the federal income 

tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

• The First-Time Homebuyer Credit Account Look-up 

(IRS.gov/HomeBuyer) tool provides information on 

your repayments and account balance.

• The Sales Tax Deduction Calculator (IRS.gov/

SalesTax) figures the amount you can claim if you 

itemize deductions on Schedule A (Form 1040).

Getting answers to your tax questions. On 

IRS.gov, you can get up-to-date information on 

current events and changes in tax law.

• IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.

• IRS.gov/ITA: The Interactive Tax Assistant, a tool that 

will ask you questions and, based on your input, provide answers on a number of tax topics.

• IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax 

changes and interactive links to help you find answers 

to your questions.

• You may also be able to access tax information in your 

e-filing software.

Need someone to prepare your tax return? There are 

various types of tax return preparers, including enrolled 

agents, certified public accountants (CPAs), accountants, 

and many others who don’t have professional credentials. 

If you choose to have someone prepare your tax return, 

choose that preparer wisely. A paid tax preparer is:

• Primarily responsible for the overall substantive accuracy of your return,

• Required to sign the return, and

• Required to include their preparer tax identification 

number (PTIN).

Although the tax preparer always signs the return, 

you're ultimately responsible for providing all the 

information required for the preparer to accurately 

prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns 

for others should have a thorough understanding of tax 

matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Employers can register to use Business Services Online. The SSA offers online service at SSA.gov/employer 

for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process 

Form W-2 and Form W-2c.

IRS social media. Go to IRS.gov/SocialMedia to see the 

various social media tools the IRS uses to share the latest 

information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our 

highest priority. We use these tools to share public information with you. Don’t post your social security number 

(SSN) or other confidential information on social media 

sites. Always protect your identity when using any social 

networking site.

CAUTION

!

14 Publication 926 (2024)
The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, 

Spanish, and ASL.

• Youtube.com/irsvideos.

• Youtube.com/irsvideosmultilingua.

• Youtube.com/irsvideosASL.

Watching IRS videos. The IRS Video portal 

(IRSVideos.gov) contains video and audio presentations 

for individuals, small businesses, and tax professionals.

Online tax information in other languages. You can 

find information on IRS.gov/MyLanguage if English isn’t 

your native language.

Free Over-the-Phone Interpreter (OPI) Service. The 

IRS is committed to serving taxpayers with limited-English 

proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and 

every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Accessibility Helpline available for taxpayers with 

disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and 

future accessibility products and services available in alternative media formats (for example, braille, large print, 

audio, etc.). The Accessibility Helpline doesn’t have access to your IRS account. For help with tax law, refunds, or 

account-related issues, go to IRS.gov/LetUsHelp.

Note. Form 9000, Alternative Media Preference, or 

Form 9000(SP) allows you to elect to receive certain types 

of written correspondence in the following formats.

• Standard Print.

• Large Print.

• Braille.

• Audio (MP3).

• Plain Text File (TXT).

• Braille Ready File (BRF).

Disasters. Go to IRS.gov/DisasterRelief to review the 

available disaster tax relief.

Getting tax forms and publications. Go to IRS.gov/

Forms to view, download, or print most of the forms, instructions, and publications you may need. Or, you can go 

to IRS.gov/OrderForms to place an order.

Getting tax publications and instructions in eBook 

format. Download and view most tax publications and instructions (including Pub. 926) on mobile devices as 

eBooks at IRS.gov/eBooks.

IRS eBooks have been tested using Apple's iBooks for 

iPad. Our eBooks haven’t been tested on other dedicated 

eBook readers, and eBook functionality may not operate 

as intended.

Access your online account (individual taxpayers 

only). Go to IRS.gov/Account to securely access information about your federal tax account.

• View the amount you owe and a breakdown by tax 

year.

• See payment plan details or apply for a new payment 

plan.

• Make a payment or view 5 years of payment history 

and any pending or scheduled payments.

• Access your tax records, including key data from your 

most recent tax return, and transcripts.

• View digital copies of select notices from the IRS.

• Approve or reject authorization requests from tax professionals.

• View your address on file or manage your communication preferences.

Get a transcript of your return. With an online account, 

you can access a variety of information to help you during 

the filing season. You can get a transcript, review your 

most recently filed tax return, and get your adjusted gross 

income. Create or access your online account at IRS.gov/

Account.

Tax Pro Account. This tool lets your tax professional 

submit an authorization request to access your individual 

taxpayer IRS online account. For more information, go to 

IRS.gov/TaxProAccount.

Using direct deposit. The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, 

which securely and electronically transfers your refund directly into your financial account. Direct deposit also 

avoids the possibility that your check could be lost, stolen, 

destroyed, or returned undeliverable to the IRS. Eight in 

10 taxpayers use direct deposit to receive their refunds. If 

you don’t have a bank account, go to IRS.gov/

DirectDeposit for more information on where to find a bank 

or credit union that can open an account online.

Reporting and resolving your tax-related identity 

theft issues. 

• Tax-related identity theft happens when someone 

steals your personal information to commit tax fraud. 

Your taxes can be affected if your SSN is used to file a 

fraudulent return or to claim a refund or credit.

• The IRS doesn’t initiate contact with taxpayers by 

email, text messages (including shortened links), telephone calls, or social media channels to request or 

verify personal or financial information. This includes 

requests for personal identification numbers (PINs), 

passwords, or similar information for credit cards, 

banks, or other financial accounts.

• Go to IRS.gov/IdentityTheft, the IRS Identity Theft 

Central webpage, for information on identity theft and 

data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or 

stolen or you suspect you’re a victim of tax-related 

Publication 926 (2024) 15
identity theft, you can learn what steps you should 

take.

• Get an Identity Protection PIN (IP PIN). IP PINs are 

six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your 

SSN. To learn more, go to IRS.gov/IPPIN.

Ways to check on the status of your refund. 

• Go to IRS.gov/Refunds.

• Download the official IRS2Go app to your mobile device to check your refund status.

• Call the automated refund hotline at 800-829-1954.

The IRS can’t issue refunds before mid-February 

for returns that claimed the EIC or the additional 

child tax credit (ACTC). This applies to the entire 

refund, not just the portion associated with these credits.

Making a tax payment. Payments of U.S. tax must be 

remitted to the IRS in U.S. dollars. Digital assets are not 

accepted. Go to IRS.gov/Payments for information on how 

to make a payment using any of the following options.

• IRS Direct Pay: Pay your individual tax bill or estimated 

tax payment directly from your checking or savings account at no cost to you.

• Debit Card, Credit Card, or Digital Wallet: Choose an 

approved payment processor to pay online or by 

phone.

• Electronic Funds Withdrawal: Schedule a payment 

when filing your federal taxes using tax return preparation software or through a tax professional.

• Electronic Federal Tax Payment System: Best option 

for businesses. Enrollment is required.

• Check or Money Order: Mail your payment to the address listed on the notice or instructions.

• Cash: You may be able to pay your taxes with cash at 

a participating retail store.

• Same-Day Wire: You may be able to do same-day 

wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

Note. The IRS uses the latest encryption technology to 

ensure that the electronic payments you make online, by 

phone, or from a mobile device using the IRS2Go app are 

safe and secure. Paying electronically is quick, easy, and 

faster than mailing in a check or money order.

What if I can’t pay now? Go to IRS.gov/Payments for 

more information about your options.

• Apply for an online payment agreement (IRS.gov/

OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once 

you complete the online process, you will receive immediate notification of whether your agreement has 

been approved.

CAUTION

!

• Use the Offer in Compromise Pre-Qualifier to see if 

you can settle your tax debt for less than the full 

amount you owe. For more information on the Offer in 

Compromise program, go to IRS.gov/OIC.

Filing an amended return. Go to IRS.gov/Form1040X 

for information and updates.

Checking the status of your amended return. Go to 

IRS.gov/WMAR to track the status of Form 1040-X amended returns.

It can take up to 3 weeks from the date you filed 

your amended return for it to show up in our system, and processing it can take up to 16 weeks.

Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

Responding to an IRS notice or letter. You can now 

upload responses to all notices and letters using the 

Document Upload Tool. For notices that require additional 

action, taxpayers will be redirected appropriately on 

IRS.gov to take further action. To learn more about the 

tool, go to IRS.gov/Upload.

Note. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may 

not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing 

translations in 2023. You will continue to receive communications, including notices and letters, in English until they 

are translated to your preferred language.

Contacting your local TAC. Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. 

Go to IRS.gov/LetUsHelp for the topics people ask about 

most. If you still need help, TACs provide tax help when a 

tax issue can’t be handled online or by phone. All TACs 

now provide service by appointment, so you’ll know in advance that you can get the service you need without long 

wait times. Before you visit, go to IRS.gov/TACLocator to 

find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, 

under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

The Taxpayer Advocate Service (TAS) 

Is Here To Help You

What Is TAS?

TAS is an independent organization within the IRS that 

helps taxpayers and protects taxpayer rights. TAS strives 

to ensure that every taxpayer is treated fairly and that you 

know and understand your rights under the Taxpayer Bill 

of Rights.

CAUTION

!

16 Publication 926 (2024)
How Can You Learn About Your Taxpayer 

Rights?

The Taxpayer Bill of Rights describes 10 basic rights that 

all taxpayers have when dealing with the IRS. Go to 

TaxpayerAdvocate.IRS.gov to help you understand what 

these rights mean to you and how they apply. These are 

your rights. Know them. Use them.

What Can TAS Do for You?

TAS can help you resolve problems that you can’t resolve 

with the IRS. And their service is free. If you qualify for 

their assistance, you will be assigned to one advocate 

who will work with you throughout the process and will do 

everything possible to resolve your issue. TAS can help 

you if:

• Your problem is causing financial difficulty for you, 

your family, or your business;

• You face (or your business is facing) an immediate 

threat of adverse action; or

• You’ve tried repeatedly to contact the IRS but no one 

has responded, or the IRS hasn’t responded by the 

date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia, 

and Puerto Rico. To find your advocate’s number:

• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

• Download Pub. 1546, The Taxpayer Advocate Service 

Is Your Voice at the IRS, available at IRS.gov/pub/irspdf/p1546.pdf;

• Call the IRS toll free at 800-TAX-FORM 

(800-829-3676) to order a copy of Pub. 1546;

• Check your local directory; or

• Call TAS toll free at 877-777-4778.

How Else Does TAS Help Taxpayers?

TAS works to resolve large-scale problems that affect 

many taxpayers. If you know of one of these broad issues, 

report it to TAS at IRS.gov/SAMS. Be sure to not include 

any personal taxpayer information.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level 

and who need to resolve tax problems with the IRS. LITCs 

can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, 

LITCs can provide information about taxpayer rights and 

responsibilities in different languages for individuals who 

speak English as a second language. Services are offered 

for free or a small fee. For more information or to find an 

LITC near you, go to the LITC page at 

TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, 

Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/

p4134.pdf.

Publication 926 (2024) 17
To help us develop a more useful index, please let us know if you have ideas for index entries.

Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

A

Additional Medicare Tax 5, 7

Assistance (See Tax help)

B

Baby-sitting costs (See Child and 

dependent care expenses)

Babysitters (See Household employee)

Business employers, employment tax 

payment option 10

Butlers (See Household employee)

C

Caretakers (See Household employee)

Certified professional employer 

organizations (CPEOs) 2

Child and dependent care expenses, 

credit for 12

Cooks (See Household employee)

Correcting Schedule H 12

Credit reduction states 3

D

Dependent care expenses 12

Disability payments, state 6

Domestic worker (See Household 

employee)

Drivers (See Household employee)

E

Earned income credit (EIC) 9

EIC notice 9

Employer identification number 

(EIN) 11

Employing an alien legally (See Legal 

employee)

Employment eligibility verification 

form 4

Employment taxes:

Need to pay 4

Payment options 10

Tax returns 11

Estimated tax, paying 10

F

Federal income tax withholding, 

increasing (See How to increase 

withholding)

Federal unemployment (FUTA) tax 7

Form:

1040-ES 10

940 11

941 11

943 11

944 11

I-9 4

Schedule H (Form 1040) 10, 11

SS-4 11

SS-5 12

W-2 9, 11

W-4 9, 10

W-4P 10

Forms you must file 11

FUTA (See Federal Unemployment (FUTA) 

Tax)

H

Health aides (See Household employee)

House cleaning workers 

(See Household employee)

Household employee 3

Housekeepers (See Household 

employee)

How to increase withholding 10

How to pay estimated tax 10

I

Income tax withholding, increasing 

(See How to increase withholding)

L

Legal employee 4

M

Maids (See Household employee)

Medicaid waiver payments 3

Medicare (See Social security and 

Medicare taxes)

N

Nannies (See Household employee)

Nonemployees 4

Nurses, private (See Household 

employee)

O

Outsourcing payroll duties 2

P

Publications (See Tax help)

R

Records you must keep 12

S

Schedule H (Form 1040) 10, 11

Schedule H attached to another 

form 12

Schedule H filed by itself 12

Self-employed workers 

(See Nonemployees)

Social security and Medicare:

Taxes 5

Wages 6

Social security number, employee's 12

State:

Disability payments 6

Employment taxes 4

T

Tax credits:

Child and dependent care expenses 12

Earned income 9

Tax help 13

Taxes:

How to make payments 10

Medicare 5

Social security 5

U

Unemployment taxes:

Federal 7

State 4

USCIS website 4

W

Wages:

Cash 6

FUTA 9

Medicare 6

Social security 6

State disability payments 6

Withholding:

Employee's share 6

Federal income tax 9

How to increase 10

Wages 9

Y

Yard workers (See Household employee)

18 Publication 926 (2024)