Publication 926, Household Employer's Tax Guide
The information in this publication applies to you only if you have a household employee. If you have a household employee, you may need to pay state and federal employment taxes. You generally must add your federal employment taxes to the income tax that you will report on your 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, federal unemployment tax (FUTA), 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.
IRS Provides Guidance on Withholding in 2013 -- 3-JAN-2013
Other Items You May Find Useful:
Publication 15, Employer's Tax Guide
Publication 15-A, Employer's Supplemental Tax Guide
Form 1040, U.S. Individual Income Tax Return
Comment on Publication 926
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