Use Schedule H (Form 1040) to report household employment taxes if you paid cash wages to a household employee and the wages were subject to social security, Medicare, or FUTA taxes, or if you withheld federal income tax.
Other Items You May Find Useful
About Publication 15 (Circular E), Employer's Tax Guide
About Publication 15-B, Employer's Tax Guide to Fringe Benefits
About Publication 505, Tax Withholding and Estimated Tax
About Publication 926, Household Employer's Tax Guide