Скачать или смотреть The “nanny tax” must be paid for nannies and other household workers

You may have heard of the “nanny tax.” But if you don’t employ a nanny, you may think it doesn’t apply to you. Check again. Hiring a housekeeper or other household employee (who isn’t an independent contractor) may make you liable for federal income tax, Social Security and Medicare (FICA) tax and unemployment tax. You may also have state tax obligations. In 2023, you must withhold and pay FICA taxes if your worker earns cash wages of $2,600 or more. This will increase to $2,700 in 2024. You pay household worker obligations by increasing quarterly estimated tax payments or increasing withholding from wages (not by paying a lump sum). Employment taxes are then reported on your tax return.

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