Tax Strategies for Individuals
The "Nanny Tax" Rules: What To Do If You Have Household Employees
Table of Contents
- Who is a Household Employee?
- How Do You Verify That an Employee Can Legally Work in the United States?
- Do You Need to Pay Employment Taxes?
- State Unemployment Taxes
- Auto Expenses
- Federal Unemployment (FUTA) Tax
- Do You Need to Withhold Federal Income Tax?
- How Do You Handle The Earned Income Credit?
- How Do You Make Tax Payments?
- What Forms Must You File?
- What Records Must You Keep?
- State Unemployment Tax Agencies
- Household Employers Checklist
This Financial Guide will help you decide whether you have a “household employee,” as defined by the IRS and if you do, whether you need to pay federal employment taxes. It explains the rules for determining, paying, and reporting Social Security tax, Medicare tax, federal unemployment tax, federal income tax withholding, and state unemployment tax for your household employee. It also explains what records you need to keep. In addition, it provides you with the information you need to find out whether you need to pay state unemployment tax for your household employee.
While many people disregard the need to pay taxes on household employees, they do so at the risk of stiff tax penalties. As you will see below, these rules are quite complex and professional tax guidance is highly recommended.
A basic familiarity with these rules will make it easier to work with your tax advisor, saving you time, reducing tax costs, and avoiding tax penalties and interest charges.
Who is a Household Employee?
The “nanny tax” rules apply to you only if (1) you pay someone for household work and (2) that worker is your employee.
- A household employee is someone who does work in or around your home. Examples of household employees include babysitters, nannies, health aides, private nurses, maids, caretakers, yard workers, and similar domestic workers.
- A household worker is your employee if you can control not only what work is done, but how it is done. If the worker is your employee, it does not matter whether the work is full-time or part-time, or if you hired the worker through an agency or from a list provided by an agency or association. It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job.
On the other hand, if only the worker can control how the work is done, the worker is not your employee but is self-employed. A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee.
You pay Emily to babysit your child and do light housework four days a week in your home. Emily follows your specific instructions about household and childcare duties. You provide the household equipment and supplies that Emily needs to do her work. Emily is your household employee.
You pay Nathan to care for your lawn. Nathan also offers lawn care services to other homeowners in your neighborhood. He provides his own tools and supplies, and he hires and pays any helpers he needs. Neither Nathan nor his helpers are your household employees.
How Do You Verify That an Employee Can Legally Work in the United States?
It is unlawful for you to knowingly hire or continue to employ a person who cannot legally work in the United States.
When you hire a household employee to work for you on a regular basis, he or she must complete USCIS Form I-9, Employment Eligibility Verification. It is your responsibility to verify that the employee is either a U.S. citizen or an alien who can legally work and then complete the employer part of the form. Keep the completed form for your records. Do not return the form to the U.S. Citizenship and Immigration Services (USCIS).
Two copies of Form I-9 are contained in the UCIS Employer Handbook. Visit the USCIS website or call 800-767-1833 to order the handbook, additional copies of the form, or to get more information.
Do You Need to Pay Employment Taxes?
If you have a household employee, you may need to withhold and pay Social Security and Medicare taxes, or you may need to pay federal unemployment tax, or you may need to do both. To find out, read the table below.
If you: | Then you need to: |
| Pay cash wages of $2,600 or more in 2023 to any one household employee. Do not count wages you pay to:
| Withhold and pay Social Security and Medicare taxes.
(You can choose to pay the employee’s share yourself and not withhold it.)
|
| Pay total cash wages of $1,000 or more in any calendar quarter of 2022 or 2023 to household employees. Do not count wages you pay to:
| Pay federal unemployment tax.
|
If neither of these two columns applies, then you do not need to pay any federal unemployment taxes. However, you may still need to pay state unemployment taxes.
You do not need to withhold federal income tax from your household employee’s wages. But if your employee asks you to withhold it, you can choose to do so.
If your household employee cares for your dependent under the age of 13 or your spouse or dependent who is not capable of self-care so that you can work, you may be able to take an income tax credit of up to 35% (or $1,050) of your expenses for each qualifying dependent. For two or more qualifying dependents, you can claim up to 35% (or $2,100). For higher-income earners, the credit percentage is reduced, but not below 20%, regardless of the amount of AGI. If you can take the credit, then you can include your share of the federal and state employment taxes you pay, as well as the employee’s wages, in your qualifying expenses.
State Unemployment Taxes
To find out whether you need to pay state unemployment tax for your household employee contact your state unemployment tax agency. You’ll also need to determine whether you need to pay or collect other state employment taxes or carry workers’ compensation insurance.
If you do not need to pay Social Security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, the rest of this publication does not apply to you.
Social Security and Medicare Taxes
Additional Medicare Tax. As of January 1, 2013, employers are responsible for withholding the 0.9% Additional Medicare Tax on an individual’s wages paid in excess of $200,000 in a calendar year. An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages in excess of $200,000 to an employee. There is no employer match for Additional Medicare Tax.
Both you and your household employee may owe social security and Medicare taxes. Your share is 7.65% (6.2% for social security tax and 1.45% for Medicare tax) of the employee’s social security and Medicare wages. Your employee’s share is 6.2% for social security tax and 1.45% for Medicare tax for wages below the Additional Medicare Tax threshold (see above).
You are responsible for payment of your employee’s share of the taxes as well as your own. You can either withhold your employee’s share from the employee’s wages or pay it from your own funds.
Social Security and Medicare Wages
You figure Social Security and Medicare taxes on the Social Security and Medicare wages you pay your employee. If you pay your household employee cash wages of $2,600 or more in 2023, all cash wages you pay to that employee in 2023 (regardless of when the wages were earned) up to $160,200 are social security wages and all cash wages are Medicare wages. However, any non-cash wages (food, lodging, clothing, and other non-cash items) you pay do not count as social security and Medicare wages. If you pay the employee less than $2,600 in cash wages in 2023, none of the wages you pay the employee are Social Security and Medicare wages, and neither you nor your employee will owe Social Security or Medicare tax.
Wages Not Counted
Do not count wages you pay to any of the following individuals as Social Security and Medicare wages:
- Your spouse.
- Your child who is under age 21.
- Your parent.
However, you should count wages to your parent if both of the following apply: (a) your child lives with you and is either under age 18 or has a physical or mental condition that requires the personal care of an adult for at least four continuous weeks in a calendar quarter, and (b) you are divorced and have not remarried, or you are a widow or widower, or you are married to and living with a person whose physical or mental condition prevents him or her from caring for your child for at least four (4) continuous weeks in a calendar quarter.
An employee who is under age 18 at any time during the year. However, you should count these wages to an employee under 18 if providing household services is the employee’s principal occupation. If the employee is a student, providing household services is not considered to be his or her principal occupation.
Also, if your employee’s Social Security and Medicare wages reach $160,200 in 2023, do not count any wages you pay that employee during the rest of the year as Social Security wages to figure Social Security tax (but continue to count the employee’s cash wages as Medicare wages to figure Medicare tax).
You figure federal income tax withholding on both cash and non-cash wages (based on their value). However, do not count as wages any of the following items:
- Meals provided at your home for your convenience.
- Lodging provided at your home for your convenience and as a condition of employment.
- $300 a month in 2023 for transit passes that you give your employee or, in some cases, for cash reimbursement you make for the amount your employee pays to commute to your home by public transit. A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train.
- Up to $300 a month in 2023 to reimburse your employee for the cost of parking at or near your home or at or near a location from which your employee commutes to your home.
Withholding the Employee's Share
You should withhold the employee’s share of Social Security and Medicare taxes if you expect to pay your household employee Social Security and Medicare wages of $2,600 or more in 2023. However, if you prefer to pay the employee’s share yourself; see “Not Withholding the Employee’s Share” in the next section.
You may withhold the employee’s share of the taxes even if you are not sure your employee’s Social Security and Medicare wages will be $2,600 or more in 2023. If you withhold the taxes but then actually pay the employee less than $2,600 in Social Security and Medicare wages for the year, you should repay the employee.
You pay withheld taxes as part of your regular income tax obligation. You don’t deposit them periodically subject to an exception for business owners. See “Payment Options for Business Employers” below.
Withhold 7.65% (6.2% for Social Security tax and 1.45% for Medicare tax) from each payment of Social Security and Medicare wages. Wages exceeding the $200,000 (single filer) threshold amount are subject to the additional Medicare tax or 0.9%. Instead of paying this amount to your employee, you will pay the IRS 7.65% for your share of the taxes. Do not withhold any social security tax after your employee’s social security wages for the year reach $160,200 in 2023.
If you make an error by withholding too little, you should withhold additional taxes from a later payment. If you withhold too much, you should repay the employee.
You hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. You expect to pay your employee $2,200 or more for the year. You should withhold $7.65 from each $100 wage payment and pay your employee the remaining $92.35. The $7.65 is the sum of $6.20 ($100 x 6.2%) for your employee’s share of Social Security tax and $1.45 ($100 x 1.45%) for your employee’s share of Medicare tax (for wages under $200,000 for single filers). You will pay $7.65 from your own funds when you pay the taxes.
Not Withholding the Employee's Share
If you prefer to pay your employee’s Social Security and Medicare taxes from your own funds, you do not have to withhold them from your employee’s wages. The Social Security and Medicare taxes you pay to cover your employee’s share must be included in the employee’s wages for income tax purposes. However, they are not counted as Social Security and Medicare wages or as federal unemployment (FUTA) wages.
You hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. You expect to pay your employee $2,200 or more for the year. You decide to pay your employee’s share of Social Security and Medicare taxes from your own funds. You pay your employee $100 every Friday without withholding any Social Security or Medicare taxes. For each wage payment, you will pay $15.30 when you pay the taxes. This is $7.65 ($6.20 for Social Security tax plus $1.45 for Medicare tax) to cover your employee’s share plus the $7.65 for your share. For income tax purposes, your employee’s wages each payday are $107.65 ($100 plus the $7.65 that you will pay to cover your employee’s share of Social Security and Medicare taxes).
Federal Unemployment (FUTA) Tax
The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Or, you may owe only the FUTA tax or only the state unemployment tax. To find out whether you will owe state unemployment tax, contact your state’s unemployment tax agency. See the list of state unemployment agencies at the end of this Guide for the address.
The FUTA tax is 6.0% of your employee’s FUTA wages. However, you may be able to take a credit of up to 5.4% against the FUTA tax, resulting in a net tax rate of 0.6%. Your credit for 2023 is limited unless you pay all the required contributions for 2023 to your state unemployment fund by April 15, 2024. The credit you can take for any contributions for 2023 that you pay after April 15, 2024, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before that day.
The 5.4% credit is reduced for wages paid in a credit reduction state. See the Instructions for Schedule H (Form 1040).
Do not withhold the FUTA tax from your employee’s wages. You must pay it from your own funds.
You figure the FUTA tax on the FUTA wages you pay. If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2022 or 2023, the first $7,000 of cash wages you pay to each household employee in 2023 is FUTA wages. (A calendar quarter is January through March, April through June, July through September, or October through December.) If your employee’s cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. For a discussion of “cash wages,” see the section on Social Security Wages, above.
If you pay less than $1,000 cash wages in each calendar quarter of 2023, but you had a household employee in 2022, the cash wages you pay in 2023 may still be FUTA wages. They are FUTA wages if the cash wages you paid to household employees in any calendar quarter of 2022 totaled $1,000 or more.
Do not count wages you pay to any of the following individuals as FUTA wages:
- Your spouse.
- Your child who is under age 21.
- Your parent.
You hire a household employee (not related to you) on January 1, 2023, and agree to pay cash wages of $200 every Friday. During January, February, and March, you pay the employee cash wages of $2,600. Because you pay cash wages of $1,000 or more in a calendar quarter of 2023, the first $7,000 of cash wages you pay the employee (or any other employee) in 2023 or 2022 is FUTA wages. The FUTA wages you pay may also be subject to your state’s unemployment tax.
During 2023, you pay your household employee cash wages of $10,400. You pay all the required contributions for 2023 to your state unemployment fund by April 15, 2024. Your FUTA tax for 2023 is $42 ($7,000 x 0.6%).
Do You Need to Withhold Federal Income Tax?
You are not required to withhold federal income tax from wages you pay a household employee. You should withhold federal income tax only if your household employee asks you to withhold it and you agree. The employee must give you a completed Form W-4, Employee’s Withholding Allowance Certificate.
Form W-4, Employee’s Withholding Certificate, was redesigned in 2020.
If you agree to withhold federal income tax, you are responsible for paying it to the IRS.
Wages
You figure federal income tax withholding on both cash and non-cash wages you pay. Measure wages you pay in any form other than cash by the value of the non-cash item.
Do not count as wages any of the following items:
- Meals provided at your home for your convenience.
- Lodging provided at your home for your convenience and as a condition of employment.
- Up to $300 a month in 2023 for bus or train tokens (passes) you give your employee, or for any cash reimbursement you make for the amount your employee pays to commute to your home by public transit.
- Up to $300 a month in 2023 for the value of parking you provide your employee at or near your home or at or near a location from which your employee commutes to your home.
Paying Tax without Withholding
How Do You Handle the Earned Income Tax Credit (EITC)?
Notice about the EITC
The employee’s copy (Copy B) of IRS 2023 Form W-2, Wage and Tax Statement has a statement about the EITC on the back.
If you give your employee that copy by January 31, 2023 (as discussed under Form W-2), you do not have to give the employee any other notice about the EITC.
Otherwise, you must give your household employee a notice about the EITC only if you agree to withhold federal income tax from the employee’s wages but the income tax withholding tables show that no tax should be withheld. Even if not required, you are encouraged to give the employee a notice about the EITC if his or her 2023 wages are less than $63,698.
If you do not give your employee Copy B of the IRS Form W-2, your notice about the EITC can be any of the following:
- A substitute Form W-2 with the same EITC information on the back of the employee’s copy that is on Copy C of the IRS Form W-2,
- Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EITC), or
- Your own written statement with the same wording as Notice 797.
If you give your employee a substitute Form W-2 on time which lacks the required EITC information, you must give notice about the 6IC to the employee within one week of the date you gave him or her the substitute Form W-2. If Form W-2 is required, but not given on time, you must give the employee notice about 2024 EITC by January 31, 2024. If Form W-2 is not required, you must give your notice to the employee by February 10, 2024.
How do You Make Tax Payments?
When you file your 2023 federal income tax return in 2024, attach Schedule H, Household Employment Taxes. Use this Schedule, discussed further below, to figure your household employment taxes. You will add the federal employment taxes on the wages you pay to your household employee in 2023, less any advance earned income credit payments you make to the employee, to your income tax. The amount you owe with your return is due to the IRS by April 15, 2024.
You can avoid owing tax with your return if you pay enough federal income tax before you file to cover the employment taxes for your household employee, as well as your income tax. If you are employed, you can ask your employer to withhold more federal income tax from your wages in 2023. If you get a pension or annuity, you can ask for more federal income tax withholding from your benefits. Or you can make estimated tax payments for 2023 to the IRS, or increase your payments if you already make them.
Asking for More Federal Income Tax Withholding
If you are employed and want more federal income tax withheld from your wages to cover the employment taxes for your household employee, give your employer a new Form W-4, Employee’s Withholding Allowance Certificate.
If you get a pension or annuity and want more federal income tax withheld to cover the employment taxes for your household employee, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer).
Paying Estimated Tax
If you want to make estimated tax payments to cover the employment taxes for your household employee, get Form 1040-ES, Estimated Tax for Individuals. Use its payment vouchers to make your payments. You can pay all of the employment taxes at once or in installments. If you have already made estimated tax payments for 2023, you can increase your remaining payments to cover the employment taxes. Estimated tax payments for 2023 are due April 18, June 15, September 15, 2023, and January 16, 2024.
Payment Option for Business Employers
If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay the 2023 federal employment taxes for your household employee. You can pay them with your federal income tax as described above, or you can include them with your federal employment tax deposits or other payments for your business or farm employees.
If you pay the employment taxes for your household employee with business or farm employment taxes, you must report them with those taxes on Form 941 or Form 943 and on Form 940 (or 940-EZ).
What Forms Must You File?
You must file certain forms to report your household employee’s wages and the federal employment taxes for the employee if you pay the employee:
- Social Security and Medicare wages,
- FUTA wages, or
- Wages from which you withhold federal income tax.
The employment tax forms and instructions you need for 2023 will be sent to you automatically in January 2024 if you reported employment taxes for 2023 on Schedule H (Form 1040), Household Employment Taxes.
Employer Identification Number (EIN)
You must include your employer identification number (EIN) on the forms you file for your household employee. An EIN is a 9-digit number issued by the IRS and is not the same as a Social Security number.
You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or in a business you own as a sole proprietor, or if you have a Keogh Plan. If you already have an EIN, use that number. If you do not have an EIN, get Form SS-4, Application for Employer Identification Number. The instructions for Form SS-4 explain how you can get an EIN immediately by telephone or in about four weeks if you apply by mail.
Form W-2
A separate 2023 Form W-2, Wage and Tax Statement, must be filed for each household employee to whom you pay:
- Social Security and Medicare wages of $2,600 or more, or
- Wages from which you withhold federal income tax.
You must complete Form W-2 and give Copies B, C, and 2 to your employee by January 31, 2023, You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the Social Security Administration by January 31, 2023.
Schedule H
Use Schedule H (Form 1040), Household Employment Taxes, to report the federal employment taxes for your household employee if you pay the employee:
- Social Security and Medicare wages of $2,600 or more in 2023,
- FUTA wages, or
- Wages from which you withhold federal income tax.
File Schedule H with your 2023 federal income tax return by April 15, 2024. If you get an extension to file your return, the extension will also apply to your Schedule H.
If you are not required to file a 2023 tax return, you must file Schedule H by itself. See the Schedule H instructions for details.
Business Employment Tax Returns
Do not use Schedule H (Form 1040) if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Instead, include the Social Security, Medicare, and withheld federal income taxes for the employee on the Forms 941, Employer’s Quarterly Federal Tax Return, that you file for your business or on Form 943, Employer’s Annual Tax Return for Agricultural Employees, that you file for your farm. Include the FUTA tax for the employee on your Form 940 (or 940-EZ), Employer’s Annual Federal Unemployment (FUTA) Tax Return.
If you report the employment taxes for your household employee on Form 941 or Form 943, file Form W-2 for the employee with the Forms W-2 and Form W-3 for your business or farm employees.
What Records Must You Keep?
Wage and Tax Records
On each payday you should record the date and amounts of:
- Your employee’s cash and non-cash wages,
- Any employee Social Security tax you withhold or agree to pay for your employee,
- Any employee Medicare tax you withhold or agree to pay for your employee,
- Any federal income tax you withhold,
- Any advance EITC payments you make, and
- Any state employment taxes you withhold.
Employee's Social Security Number
You must keep a record of your employee’s name and Social Security number exactly as they appear on his or her Social Security card if you pay the employee:
- Social Security and Medicare wages, or
- Wages from which you withhold federal income tax.
You must ask for your employee’s Social Security number no later than the first day on which you pay the wages. You may wish to ask for it when you hire your employee.
An employee who does not have a Social Security number must apply for one on Form SS-5, Application for a Social Security Card. An employee who has lost his or her Social Security card or whose name is not correctly shown on the card should apply for a new card. Employees may get Form SS-5 from any Social Security Administration office or by calling l-800-772-1213.
How Long To Keep Records
Keep your employment tax records for at least four years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later.
State Unemployment Tax Agencies
Alabama
Unemployment Office
649 Monroe St.
Montgomery, AL 36131
(866) 234-5382
Alaska
Employment Security Tax
Department of Labor and Workforce Development
PO Box 115509
Juneau, AK 99811-5509
(888) 448-3527
Arizona
Department of Economic Security
Unemployment Insurance Tax
PO Box 6028
Phoenix, AZ 85005-6028
(602) 542-5954
Arkansas
Department of Workforce Services
PO Box 2981
Little Rock, AR 72203-2981
(501) 682-2121
(855) 225-4440
California
Employment Development Department
P.O. Box 826880 – UIPCD, MIC 40
Sacramento, CA 94280-0001
(888) 745-3886
Colorado
Unemployment Insurance Operations
Department of Labor and Employment
PO Box 8789
Denver, CO 80201-8789
(800) 480-8299
Connecticut
Connecticut Department of Labor
200 Folly Brook Blvd.
Wethersfield, CT 06109-1114
(860) 263-6550
Delaware
Division of Unemployment Insurance
Department of Labor
4425 North Market Street
Wilmington, DE 19802
(302) 761-8446
District of Columbia
Department of Employment Services
Office of Unemployment Compensation Tax Division
4058 Minnesota Ave NE Floor 4
Washington, DC 20019
(202) 698-4817
Florida
Unemployment Compensation Services
Agency for Workforce Innovation
107 E. Madison Street
Caldwell Building
Tallahassee, FL 32399-4120
(850) 245-7105
Georgia
Department of Labor
148 Andrew Young International Blvd.
Atlanta, GA 30303
(404) 232-3301 (direct line for employer tax liability)
Hawaii
Department of Labor and Industrial Relations
830 Punchbowl Street, Rm. 437
Honolulu, HI 96813
(808) 586-8915
Idaho
Department of Employment
317 Main Street
Boise, ID 83735
(800) 448-2977
Illinois
Department of Employment Security
33 South State Street
Chicago, IL 60603
(800) 247-4984
Indiana
Department of Workforce Development
10 North Senate Avenue
Indiana Government Center South
Indianapolis, IN 46204
(800) 437-9136
Iowa
Workforce Development
1000 East Grand Avenue
Des Moines, IA 50319-0209
(515) 281-5387 (Des Moines)
(888) 848-7442
Kansas
Department of Labor
401 SW Topeka Blvd.
Topeka, KS 66603-3182
(785) 296-5027
Kentucky
Division for Employment Services
275 East Main Street
Frankfort, KY 40602
(502) 564-2272
Louisiana
Louisiana Workforce Commission
1001 North 23rd Street
PO Box 94094
Baton Rouge, LA 70804-9094
(225) 342-3111
Maine
Department of Labor
54 State House Station
Augusta, ME 04333
(207) 621-5120
Maryland
Department of Labor, Licensing & Regulation
Division of Labor and Industry
1100 North Eutaw Street, Room 600
Baltimore, MD 21201
(410) 767-2241
Massachusetts
Division of Employment and Training
Charles F. Hurley Building
19 Staniford Street
Boston, MA 02114
(617) 626-6560
Michigan
Unemployment Insurance Agency
3024 W. Grand Boulevard
Detroit, MI 48202-6024
(855) 484-2636
Minnesota
Department of Employment & Economic Development
332 Minnesota Street
Suite E200
St. Paul, MN 55101-1351
(651) 296-6141
Mississippi
Department of Employment Security
1235 Echelon Pkwy
Jackson, MS 39213
(601) 321-6000
Missouri
Division of Employment Security
421 E Dunklin Street
Jefferson City, MO 65101
(573) 751-3215
Montana
Unemployment Insurance Bureau
1327 Lockey Avenue
Helena, MT 59601
(406) 444-3834
Nebraska
Department of Labor
550 South 16th
PO Box 94600
Lincoln, NE 68509-4600
(402) 471-9940
Nevada
Department of Employment Training and Rehabilitation
Employment Security Division
500 East Third Street
Carson City, NV 89713-0030
(775) 486-6310
New Hampshire
Department of Employment Security
45 South Fruit Street
Concord, NH 03301
(603) 228-4100
New Jersey
Department of Labor & Workforce Development
P.O. Box 110
Trenton, NJ 08625-0110
(609) 292-2810
New Mexico
Department of Workforce Solutions
401 Broadway NE
Albuquerque, NM 87102
(877) 664-6984
New York
Department of Labor
WA Harriman State Office Campus
Building 12, Room 356
Liability and Determination Section
Albany, NY 12240
(888) 899-881
North Carolina
Department of Commerce
Employment Security Commission
301 North Wilmington Street
Raleigh, North Carolina 27601-1058
(919) 814-4600
North Dakota
Job Service North Dakota
PO Box 5507
Bismarck, ND 58506-5507
(701) 328-2814
Ohio
Department of Job & Family Services
PO Box 182404
Columbus, OH 43218-2404
(877) 644-6562
Oklahoma
Employment Security Commission
2401 N Lincoln Blvd
Oklahoma City, OK 73105
(405) 557-7100
Oregon
Employment Department
875 Union Street, NE
Salem, OR 97311
(503) 947-1394
Pennsylvania
Department of Labor and Industry
7th and Forster Street
Harrisburg, PA 17120
(866) 403-6163
Puerto Rico
Department of Labor and Human Resources
PO Box 1020
San Juan, PR 00919-1020
(787) 754-5353
Rhode Island
Division of Taxation
One Capitol Hill
Providence, RI 02908
(401) 574-8700
South Carolina
Employment Security Commission
PO Box 995
Columbia, SC 29202-0995
(803) 737-2400
South Dakota
Department of Labor & Regulation
123 W. Missouri Avenue
Pierre, SD 57501-0405
(605) 626-2312
Tennessee
Department of Labor and Workforce Development
220 French Landing Drive
Nashville, TN 37243
(844) 224-5818
Texas
Texas Workforce Commission
101 E 15th St, Rm 122
Austin, TX 78778-0001
(512) 463-2699
Utah
Department of Workforce Services
PO Box 45249
140 East 300 South
Salt Lake City, UT 84145-0249
(801) 526-9235
Vermont
Department of Labor
PO Box 488
5 Green Mountain Drive
Montpelier, VT 05601-0488
(802) 828-4000
Virgin Islands
Department of Labor
2353 Kronprindsens Gade
Charlotte Amalie, St. Thomas, VI 00802
(340) 776-3700
Virginia
Employment Commission
PO Box 1358
703 E. Main Street
Richmond, VA 23219
(866) 832-2363
Washington
Employment Security Department
PO Box 9046
212 Maple Park Ave SE
Olympia, WA 98507
(360) 902-9500
West Virginia
Workforce West Virginia
PO Box 2753
1321 Plaza East Shopping Center
Charleston, WV 25330
(304) 558-0291
Wisconsin
Department of Workforce Development
PO Box 7946
Madison, WI 53707-7946
(608) 266-3131
Wyoming
Unemployment Tax Division
PO Box 2760
100 West Midwest
Casper, WY 82602-2760
(307) 235-3264
Household Employers Checklist
You may need to do the following things when you have a household employee: When you hire a household employee:
- Find out if the person can legally work in the United States.
- Find out if you need to pay state taxes.
When you pay your household employee:
- Withhold Social Security and Medicare taxes.
- Withhold federal income tax.
- Make advance payments of the earned income credit.
- Decide how you will make tax payments.
- Keep records.
By January 31, 2024:
- Get an employer identification number, if needed.
- Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement.
By January 31, 2024:
- Send Copy A of Form W-2 to the Social Security Administration.
By April 15, 2024:
- File Schedule H (Form 1040), Household Employment Taxes, with your tax return.