Publication 926, Household Employer's Tax Guide
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, and federal income tax withholding).
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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