Publication 926 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). Current revision Publication 926PDF (HTML | eBookEPUB) Recent developments None at this time. Other items you may find useful All Publication 926 revisions Low Income Taxpayer Clinics Notice 2014–7, Foster care payment, Medicaid waivers Other current products Related items About Publication 15, (Circular E), Employer's Tax Guide About Publication 15-A, Employer's Supplemental Tax Guide, (Supplement to Pub. 15, Employer's Tax Guide) About Publication 15-B, Employer's Tax Guide to Fringe Benefits About Publication 51, (Circular A), Agricultural Employer's Tax Guide About Publication 503, Child and Dependent Care Expenses About Publication 505, Tax Withholding and Estimated Tax
