92664286AHousehold Employer's Tax GuideFor Wages Paid in 2006Important Reminders1Introduction1Do You Have a Household Employee?2Can Your Employee Legally Work
in the United States? 2Do You Need To Pay Employment Taxes?3Social Security and Medicare Taxes3Federal Unemployment (FUTA) Tax5Do You Need To Withhold
Federal Income Tax?6What Do You Need To Know About
the Earned Income Credit?6How Do You Make Tax Payments?7What Forms Must You File?8What Records Must You Keep?9Can You Claim a Credit for Child and Dependent Care Expenses?9How To Get Tax Help9Appendix: State Unemployment Tax Agencies12Employee Social Security and Medicare
Tax Withholding Table16Index17Important RemindersSocial security and Medicare wage threshold is $1,500.
The social security and Medicare wage threshold is $1,500 for 2006. This means that if you pay a household employee cash wages of less than $1,500
in 2006, you do not have to report and pay social security and Medicare taxes on that employee's 2006 wages. For more information, see Social
security and Medicare wages on page 4.
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The information in this publication applies to you only if you have a household employee. If you have a household employee in 2006, you may need to
pay state and federal employment taxes for 2006. You generally must add your federal employment taxes to the income tax that you will report on your
2006 federal income tax return.
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, federal unemployment tax, and federal income tax withholding). It explains how to figure, pay, and report these
taxes for your household employee. It also explains what records you need to keep.
This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee.
Comments and suggestions.CommentsSuggestions
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Ave., NW IR-6406
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in
your correspondence.
You can email us at
*taxforms@irs.gov. (The asterisk must be included in the
address.) Please put Publications Comment on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise our tax products.
Tax questions.
We cannot answer tax questions at either of the addresses listed above. If you have a tax question, visit
www.irs.gov or call 1-800-829-1040.
Do You Have a Household Employee?Household employee
You have a household employee if you hired someone to do household work and that worker is your employee. The 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 that 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.
Example.
You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Betty follows your specific instructions about
household and child care duties. You provide the household equipment and supplies that Betty needs to do her work. Betty is your household employee.
Household work.
Household work is work done in or around your home by the following people.
Similar domestic workersDomestic workerHousehold employee
Workers who are not your employees.NonemployeesSelf-employed workersNonemployees
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.
A worker who performs child care services for you in his or her home generally is not your employee.
If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee.
Example.
You made an agreement with John Peters to care for your lawn. John runs a lawn care business and offers his services to the general public. He
provides his own tools and supplies, and he hires and pays any helpers he needs. Neither John nor his helpers are your household employees.
More information.
More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide.
Can Your Employee Legally Work in the United States?Legal employeeEmploying an alien legallyLegal employee
It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States.
When you hire a household employee to work for you on a regular basis, you and the employee must complete the U.S. Citizenship and Immigration
Services (USCIS)
Form:I-9 Form I-9,
Employment eligibility verification form Employment Eligibility Verification. No later than the first day of work, the employee
must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status
in the United States. You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and
employment eligibility. Acceptable documents to establish identity and employment eligibility are listed on Form I-9. You should keep the completed
Form I-9 in your own records. Do not submit it to the IRS, the USCIS, or any other government or other entity. The form must be kept available for
review upon notice by an authorized U.S. Government official.
Two copies of Form I-9 are contained in the
Handbook for EmployersHandbook for Employers (Form M-274).
FormM-274
Call the USCIS at 1-800-870-3676 to order the Handbook for Employers. If you have questions about the employment eligibility verification process
or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099.
You also can visit the USCIS website at
USCIS websitewww.uscis.gov to get Form I-9.
For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide.
Do You Need To Pay Employment Taxes?Employment taxes:Need to pay
If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both.
To find out, read Table 1.
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. See
Do You Need To Withhold Federal Income Tax? on page 6.
If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 on page
4 for an overview of what you may need to do.
If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State
employment taxes, next. The rest of this publication does not apply to you.
<ROM>Table 1.</ROM> Do You Need To Pay Employment Taxes?IF you ...THEN you need to ...A–Pay cash wages of $1,500 or more in 2006 to any one household employee.Withhold and pay social security and Medicare taxesDo not count wages you pay to—
Your spouse,
Your child under the age of 21,
Your parent (see page 4 for an exception), or
Any employee under the age of 18 at any time in 2006 (see page 4 for an exception).
The taxes are 15.3% of cash wages.
Your employee's share is 7.65%.
(You can choose to pay it yourself and not withhold it.)
Your share is a matching 7.65%.
B–Pay total cash wages of $1,000 or more in any calendar quarter of 2005 or 2006 to household employeesPay federal unemployment taxDo not count wages you pay to—
Your spouse,
Your child under the age of 21, or
Your parent.
The tax is usually 0.8% of cash wages.
Wages over $7,000 a year per employee are not taxed.
You also may owe state unemployment tax.
Note. If neither A nor B above applies, you do not need to pay any federal
employment taxes. But you may still need to pay state employment taxes.
State employment taxes.State:Employment taxesUnemployment taxes:State
You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. For
the address and phone number, see the Appendix near the end of the publication. You should also determine if you need to pay or collect
other state employment taxes or carry workers' compensation insurance.
Social Security and Medicare TaxesSocial security and MedicareTaxesMedicareSocial security and Medicare taxesTaxes:Social securityMedicare
The social security tax pays for old-age, survivors, and disability benefits for workers and their families. The Medicare tax pays for hospital
insurance.
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 the same.
You can use Table 3 on page 16 to figure the amount of social security and Medicare taxes to withhold from each wage payment.
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. If you decide to pay the employee's share from your own funds, see Not withholding the employee's
share on page 5. Pay the taxes as discussed under How Do You Make Tax Payments? on page 7. Also, see What Forms Must You
File? on page 8.
Social security and Medicare wages.Social security and MedicareWagesWages:Social securityMedicare
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 $1,500 or more in 2006, all cash wages you pay to that employee in 2006 (regardless of when the
wages were earned) are social security and Medicare wages. However, any noncash wages you pay do not count as social security and Medicare wages.
If you pay the employee less than $1,500 in cash wages in 2006, 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 on those wages.
Cash wages.Wages:Cash
Cash wages include wages you pay by check, money order, etc. Cash wages do not include the value of food, lodging, clothing, and other noncash
items you give your household employee. However, cash you give your employee in place of these items is included in cash wages.
State disability payments treated as wages.State:Disability paymentsWages:State disability paymentsDisability payments, state
Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. For more
information about these payments, see Instructions for Schedule H (Form 1040), Household Employers, and the notice issued by the state.
<ROM>Table 2.</ROM>
<IMARK> Household Employer's 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, 2007:□ Get an employer identification number (EIN).
□ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement.By February 28, 2007:□ Send Copy A of Form W-2 to the Social Security Administration (SSA).By April 16, 2007:□ File Schedule H (Form 1040), Household Employment Taxes, with your 2006 federal income tax return (Form 1040). If you do
not have to file a return, use one of the other filing options, such as the option to file Schedule H by itself.
Wages not counted.
Do not count wages you pay to any of the following individuals as social security and Medicare wages, even if these wages are $1,500 or more during
the year.
Your spouse.
Your child who is under the age of 21.
Your parent. Exception: Count these wages if both the following conditions apply.
Your parent cares for your child who is either of the following.
Under the age of 18, or
Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in a calendar
quarter.
Your marital status is one of the following.
You are divorced and have not remarried,
You are a widow or widower, or
You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous
weeks in a calendar quarter.
An employee who is under the age of 18 at any time during the year. Exception: Count these wages 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 cash wages reach $94,200 in 2006, do not count any wages you pay that employee during the rest of the year as social
security wages to figure social security tax. (Continue to count the employee's cash wages as Medicare wages to figure Medicare tax.)
If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $105 per month for 2006)
as wages. 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.
If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the
value of parking (up to $205 per month for 2006) as wages.
If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. See Publication 15-B,
Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion.
Withholding the employee's share.Withholding:Employee's share
You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,500 or
more in 2006. However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, next.
You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,500 or more in 2006. If you
withhold the taxes but then actually pay the employee less than $1,500 in cash wages for the year, you should repay the employee.
Withhold 7.65% (6.2% for social security tax and 1.45% for Medicare tax) from each payment of social security and Medicare wages. You can use
Table 3, on page 16, to figure the proper amount to withhold. You will pay the amount withheld to the IRS with a matching amount for your
share of the taxes. Do not withhold any social security tax after your employee's social security wages for the year reach $94,200.
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.
Example.
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 $1,500 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 × 6.2%) for your employee's share of social security tax and $1.45 ($100 × 1.45%) for your
employee's share of Medicare tax. Match the $7.65 you withhold with $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, do not 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.
Example.
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 $1,500 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 social security and Medicare tax purposes, your employee's wages each payday are $100. For each wage payment, you will pay $15.30 when you pay
the taxes. This is $7.65 ($6.20 for social security tax + $1.45 for Medicare tax) to cover your employee's share plus a matching $7.65 for your share.
For income tax purposes, your employee's wages each payday are $107.65 ($100 + the $7.65 you will pay to cover your employee's share of social
security and Medicare taxes).
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 in the Appendix for the address.
The FUTA tax is 6.2% 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 of 0.8%. Your credit for 2006 is limited unless you pay all the required contributions for 2006 to your state unemployment fund by April 16,
2007. The credit you can take for any contributions for 2006 that you pay after April 16, 2007, is limited to 90% of the credit that would have been
allowable if the contributions were paid by April 16, 2007. (If you did not pay all the required contributions for 2005 by April 17, 2006, see
Credit for 2005, later.)
Pay the tax as discussed under How Do You Make Tax Payments? on page 7. Also, see What Forms Must You File, later.
Note.
See Instructions for Schedule H (Form 1040), Household Employers, if you are a New York State employer.
Do not withhold the FUTA tax from your employee's wages. You must pay it from your own funds.
FUTA wages.Wages:FUTA
Figure the FUTA tax on the FUTA wages you pay. If you pay cash wages to household employees totaling $1,000 or more in any calendar quarter of
2006, the first $7,000 of cash wages you pay to each household employee in 2006 and 2007 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 an explanation of cash wages, see the discussion on Social
security and Medicare wages on page 4.
If the cash wages you pay are less than $1,000 in each calendar quarter of 2006, but you had a household employee in 2005, the cash wages you pay
in 2006 may still be FUTA wages. They are FUTA wages if the cash wages you paid to household employees in any calendar quarter of 2005 totaled $1,000
or more.
Wages not counted.
Do not count wages you pay to any of the following individuals as FUTA wages.
Your spouse.
Your child who is under the age of 21.
Your parent.
Example.
You hire a household employee (who is not related to you) on January 1, 2006, and agree to pay cash wages of $200 every Friday. During January,
February, and March you pay the employee cash wages of $2,600. You pay cash wages of $1,000 or more in a calendar quarter of 2006, so the first $7,000
of cash wages you pay the employee (or any other employee) in 2006 or 2007 is FUTA wages. The FUTA wages you pay may also be subject to your state's
unemployment tax.
During 2006, you pay your household employee cash wages of $10,400. You pay all the required contributions for 2006 to your state unemployment fund
by April 16, 2007. Your FUTA tax for 2006 is $56 ($7,000 × 0.8%).
Credit for 2005.Tax credits:FUTA
The credit you can take for any state unemployment fund contributions for 2005 that you pay after April 17, 2006, is limited to 90% of the credit
that would have been allowable if the contributions were paid on or before April 17, 2006.
You must complete Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for
filing Form 1040.
Do You Need To Withhold Federal Income Tax?Withholding: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-4Form W-4, Employee's Withholding Allowance Certificate.
If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing.
If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Pay the tax as discussed under How Do You Make Tax
Payments? on page 7. Also, see What Forms Must You File? on page 8.
Use the income tax withholding tables in Publication 15 (Circular E), Employer's Tax Guide, to find out how much to withhold. Figure federal income
tax withholding on wages before you deduct any amounts for other withheld taxes. Withhold federal income tax from each payment of wages based on the
filing status and exemptions shown on your employee's Form W-4. Circular E contains detailed instructions.
Wages.Withholding:Wages
Figure federal income tax withholding on both cash and noncash wages you pay. Measure wages you pay in any form other than cash by the fair market
value of the noncash item.
Do not count as wages any of the following items.
Meals provided to your employee at your home for your convenience.
Lodging provided to your employee at your home for your convenience and as a condition of employment.
Up to $105 a month for 2006 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee
pays for transit passes used to commute to your home if you qualify for this exclusion). 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. See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for
special requirements for this exclusion.
Up to $205 a month for 2006 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your
employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home.
See Publication 15 (Circular E) for more information on cash and noncash wages.
Paying tax without withholding.
Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal
income tax purposes. It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages.
<ROM>Worksheet A.</ROM> Worksheet for Credit for Late Contributions A.Enter the amount from Schedule H, line 23 B.Enter the amount from Schedule H, line 20C.Subtract line B from line A. If zero or less, enter -0-D.Enter total contributions paid to the state(s) after the Form 1040 due dateE.Enter the smaller of line C or DF.Multiply line E by .90 (90%)G.Add lines B and FH.Enter the smaller of the amount on line A or G here and on Schedule H, line 24
What Do You Need To Know About the Earned Income Credit?Earned income credit (EIC)Tax credits:Earned income
Certain workers can take the earned income credit (EIC) on their federal income tax return. This credit reduces their tax or allows them to receive
a payment from the IRS. You may have to make advance payment of part of your household employee's EIC along with the employee's wages. You also may
have to give your employee a notice about the EIC.
Advance EIC payments.Advance EIC payments
You must make advance EIC payments if your employee gives you a properly completed
Form:W-5Form W-5, Earned Income Credit Advance Payment Certificate. Use the advance EIC payment tables in Publication 15
(Circular E), Employer's Tax Guide, to find out how much to pay your employee.
Reduce the social security and Medicare taxes and withheld federal income tax you need to pay to the IRS by any advance EIC payments you make. See
Publication 15 (Circular E), for more information about making advance EIC payments.
Notice about the EIC.EIC noticeForm:W-2
Copy B of the 2006 Form W-2, Wage and Tax Statement, has a statement about the EIC on the back. If you give your employee that copy by January 31,
2007 (as discussed under Form W-2, on page 8), you do not have to give the employee any other notice about the EIC.
If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items.
A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2.
Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC).
Your own written statement with the same wording as in Notice 797.
If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the
date the substitute Form W-2 is given. If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written
statement about the 2006 EIC by January 31, 2007. If Form W-2 is not required, you must notify the employee by February 7, 2007.
You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed
earlier under Do You Need To Withhold Federal Income Tax?) and 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 EIC if his or her 2006 wages are less than the EIC eligible maximum amount
(see the Form W-5 instructions for the 2006 maximum amount).
How Do You Make
Tax Payments?Taxes:How to make paymentsSchedule H (Form 1040)
When you file your 2006 federal income tax return in 2007, attach Schedule H (Form 1040), Household Employment Taxes, to your Form 1040. Use
Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Add these household
employment taxes to your income tax. Pay the amount due by April 16, 2007. (For more information about using Schedule H, see Schedule H
under What Forms Must You File? on page 8.)
You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income
tax. You can pay the additional tax in any of the following ways.
Ask your employer to withhold more federal income tax from your wages in 2006.
Ask the payer of your pension or annuity to withhold more federal income tax from your benefits.
Make estimated tax payments for 2006 to the IRS.
Increase your payments if you already make estimated tax payments.
You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. (See
Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty.) However, you will not be subject to
the penalty if both of the following situations apply to you.
You will not have federal income tax withheld from wages, pensions, or any other payments you receive.
Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes.
Asking for more federal income tax withholding.How to increase withholdingIncome tax withholding, increasingHow to increase withholdingFederal income tax withholding, increasingHow to increase withholdingWithholding:How to increase
If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new
Form:W-4Form W-4, Employee's Withholding Allowance Certificate. Complete it as before, but show the additional amount you want
withheld from each paycheck on line 6.
If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new
Form:W-4PForm W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Complete
it as before, but show the additional amount you want withheld from each benefit payment on line 3.
Get Publication 919, How Do I Adjust My Tax Withholding?, to make sure you will have the right amount withheld. It will help you compare your total
expected withholding for 2006 with the combined income tax and employment taxes that you can expect to figure on your 2006 return.
Paying estimated tax.Estimated tax, payingHow to pay estimated tax
If you want to make estimated tax payments to cover household employment taxes, get
Form:1040-ESForm 1040-ES, Estimated Tax for Individuals. You can use its payment vouchers to make your payments by check or
money order. You may be able to pay by direct debit (automatic withdrawal) or credit card. See the form instructions for details.
You can pay all the employment taxes at once or you can pay them in installments. If you have already made estimated tax payments for 2006, you
can increase your remaining payments to cover the employment taxes. Estimated tax payments for 2006 are due April 17, June 15, and September 15, 2006,
and January 16, 2007.
Payment option for business employers.Employment taxes:Payment optionsBusiness employers, employment tax payment option
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 your 2006
household employment taxes. You can pay them with your federal income tax as previously described, or you can include them with your federal
employment tax deposits or other payments for your business or farm employees. For information on depositing employment taxes, see Publication 15
(Circular E).
If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those
other employment taxes on Form 941 or Form 943 and on Form 940 (or 940-EZ). See Business employment tax returns, later.
The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business
and farm employees. You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F.
More information.
For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty,
get Publication 505, Tax Withholding and Estimated Tax.
What Forms Must You File?Forms you must file
You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the
following wages to the employee.
Social security and Medicare wages.
FUTA wages.
Wages from which you withhold federal income tax.
The employment tax forms and instructions you need for 2006 will be sent to you automatically in January 2007 if you reported employment taxes for
2005 on Schedule H. Otherwise, for information on ordering these forms, see How To Get Tax Help on page 9.
Employer identification number (EIN).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. It 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 as a sole proprietor of a business
you own. If you already have an EIN, use that number.
If you do not have an EIN, get
Form:SS-4Form 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 4 weeks if you apply by mail. In addition, the IRS is now accepting applications through its website at
www.irs.gov/businesses/small.
Form W-2.Form:W-2
File a separate 2006 Form W-2, Wage and Tax Statement, for each household employee to whom you pay either of the following wages during the year.
Social security and Medicare wages of $1,500 or more.
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, 2007. 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 February 28, 2007 (April 2, 2007, if you file your Form W-2
electronically). Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Visit the SSA's
Employer Reporting and Information website at
www.socialsecurity.gov/employer for guidelines on filing
electronically.
Employee who leaves during the year.
If an employee stops working for you before the end of 2006, you can file Form W-2 and provide copies to your employee immediately after you make
your final payment of wages. You do not need to wait until 2007. If the employee asks you for Form W-2, give it to him or her within 30 days after the
request or the last wage payment, whichever is later.
Schedule H.Schedule H (Form 1040)
Use Schedule H to report household employment taxes if you pay any of the following wages to the employee.
Cash wages of $1,500 or more.
FUTA wages.
Wages from which you withhold federal income tax.
File Schedule H with your 2006 federal income tax return by April 16, 2007. If you get an extension to file your return, the extension also
will apply to your Schedule H.
Filing options when no return is required.
If you are not required to file a 2005 tax return, you have the following two options.
You can file Schedule H by itself. See the Schedule H instructions for details.
If, besides your household employee, you have other employees for whom you report employment taxes on Form 941 or Form 943 and on Form 940
(or 940-EZ), you can include your taxes for your household employee on those forms. See Business employment tax returns, next.
Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay
a household worker to take care of a minister's home.
Business employment tax returns.Employment taxes:Tax returns
Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. (See
Payment option for business employers, earlier.) Instead, include the social security, Medicare, and withheld federal income taxes for the
employee on the
Form:941Form 941, Employer's Quarterly Federal Tax Return, you file for your business or on the
Form:943Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, you file for your farm. Include the FUTA tax
for the employee on your
Form:940Form 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 that employee with the Forms W-2 and Form
W-3 for your business or farm employees.
For information on filing Form 941, get Publication 15 (Circular E), Employer's Tax Guide. For information on filing Form 943, get Publication 51
(Circular A), Agricultural Employer's Tax Guide. Both of these publications also provide information about filing Form 940 (or 940-EZ).
What Records Must You Keep?
Records you must keep
Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, W-4, and W-5. You must also keep records to
support the information you enter on the forms you file. If you must file Form W-2, you will need to keep a record of your employee's name, address,
and social security number.
Wage and tax records.
On each payday you should record the date and amounts of all the following items.
Your employee's cash and noncash 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 EIC payments you make.
Any state employment taxes you withhold.
Employee's social security number.Social security number, employee's
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 either of the following.
Social security and Medicare wages of $1,500 or more.
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. You should ask your employee to show you his or her social security card. The employee may show the card if it is available.
You may, but are not required to, photocopy the card if the employee provides it.
An employee who does not have a social security number must apply for one on Form
Form:SS-5SS-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 can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213.
Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were
paid, whichever is later.
Can You Claim a Credit for Child and Dependent Care Expenses?Child and dependent care expenses, credit forBaby-sitting costsChild and dependent care expensesDependent care expensesTax credits:Child and dependent care expenses
If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be
able to take an income tax credit of up to 35% of your expenses. To qualify, you must pay these expenses so you can work or look for work. If you can
take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's
wages. For information about the credit, see Publication 503, Child and Dependent Care Expenses.
How To Get Tax HelpMore informationTax helpFree tax servicesTax helpHelpTax helpAssistanceTax helpPublicationsTax helpTTY/TDD information
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several
ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
Contacting your Taxpayer Advocate.Taxpayer Advocate
If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate.
The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that
have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up
problems that resulted from previous contacts and ensure that your case is given a complete and impartial review.
To contact your Taxpayer Advocate:
Call the Taxpayer Advocate at
1-877-777-4778.
Call, write, or fax the Taxpayer Advocate office in your area.
For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and
Vietnamese, in addition to English and Spanish).
Free tax services.
To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains a list of free tax publications and an
index of tax topics. It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax
topics.
Internet. You can access the IRS website 24 hours a day, 7 days a week, at
www.irs.gov to:
E-file your return. Find out about commercial tax preparation and e-file services available free to eligible
taxpayers.
Check the status of your 2005 refund. Click on Where's My Refund. Be sure to wait at least 6 weeks from the date you filed your
return (3 weeks if you filed electronically). Have your 2005 tax return available because you will need to know your social security number, your
filing status, and the exact whole dollar amount of your refund.
Download forms, instructions, and publications.
Order IRS products online.
Research your tax questions online.
Search publications online by topic or keyword.
View Internal Revenue Bulletins (IRBs) published in the last few years.
Figure your withholding allowances using our Form W-4 calculator.
Sign up to receive local and national tax news by email.
Get information on starting and operating a small business.
Phone. Many services are available by phone.
Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications
and prior-year forms and instructions. You should receive your order within 10 days.
Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
TeleTax topics. Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics.
Refund information. If you would like to check the status of your 2005 refund, call 1-800-829-4477 and press 1 for automated
refund information or call 1-800-829-1954. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically).
Have your 2005 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount
of your refund.
Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers,
we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to sometimes listen in on or
record telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Walk-in. Many products and services are available on a walk-in basis.
Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and
publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores
have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Also, some IRS offices and libraries have the
Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An
employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem,
have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your
local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary,
but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will
call you back within 2 business days to schedule an in-person appointment at your convenience. To find the number, go to
www.irs.gov/localcontacts or
look in the phone book under United States Government, Internal Revenue Service.
Mail. You can send your order for forms, instructions, and publications to the address below and receive a response within 10 workdays
after your request is received. Send your request to:
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
CD-ROM for tax products. You can order IRS Publication 1796, IRS Tax Products CD, and obtain:
A CD that is released twice so you have the latest products. The first release ships in late December and the final release ships in late
February.
Current-year forms, instructions, and publications.
Prior-year forms, instructions, and publications.
Tax Map: an electronic research tool and finding aid.
Tax law frequently asked questions (FAQs).
Tax Topics from the IRS telephone response system.
Fill-in, print, and save features for most tax forms.
Internal Revenue Bulletins.
Toll-free and email technical support.
Buy the CD-ROM from National Technical Information Service (NTIS) at
www.irs.gov/cdorders for $25 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $25 (plus a $5 handling fee).
CD-ROM for small businesses. Publication 3207, The Small Business Resource Guide CD-ROM for 2005, has a new look and enhanced navigation
features. This year's CD includes:
Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
All the business tax forms, instructions, and publications needed to successfully manage a business.
Tax law changes for 2005.
IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic.
Web links to various government agencies, business associations, and IRS organizations.
Rate the Product survey—your opportunity to suggest changes for future editions.
An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or by visiting
www.irs.gov/smallbiz.
Appendix: State Unemployment Tax AgenciesState:Unemployment tax agenciesUnemployment tax agencies
The following list of state unemployment tax agencies was provided to the IRS by the U.S. Department of Labor. If the telephone number listed for
your state would be a long distance call from your area, you can use the name of the agency to look for a local number in your telephone book. The
addresses and telephone numbers of the agencies, which were current at the time this publication was prepared for print, are subject to change.
For the most up-to-date addresses and telephone numbers for these agencies, you can download this publication from the IRS website. You can access
the IRS website at
www.irs.gov.
AlabamaDepartment of Industrial
Relations
649 Monroe Street
Montgomery, AL 36131
(334) 242-8467
www.dir.state.al.us
AlaskaDepartment of Labor
Employment Security
Division
P. O. Box 25509
Juneau, AK 99802-5509
(888) 448-3527
www.labor.state.ak.us
ArizonaDepartment of Economic
Security
3225 N. Central Avenue
Suite 1411
Phoenix, AZ 85012
(602) 248-9396
www.de.state.az.us
ArkansasEmployment Security
Division
P. O. Box 2981
Little Rock, AR 72203
(501) 682-3253
www.state.ar.us
CaliforniaEmployment Development
Department
3321 Power Inn Road, Suite 220
Sacramento, CA 95826-6110
(877) 547-4503
www.edd.cahwnet.gov
ColoradoDepartment of Labor and
Employment
UI Programs
251 E. 12th Avenue
Denver, CO 80204
(800) 480-8299
www.coworkforce.com
KentuckyOffice Employment and Training
P. O. Box 948
Frankfort, KY 40602
(502) 564-6838
www.oet.ky.gov
LouisianaDepartment of Labor
P. O. Box 98146
Baton Rouge, LA 70804
(225) 342-2944
www.ldol.state.la.us
MaineDepartment of Labor
P. O. Box 259
Augusta, ME 04332
(207) 287-3176
www.state.me.us/labor/
MarylandDepartment of Labor,
Licensing & Regulation
1100 North Eutaw Street,
Room 414
Baltimore, MD 21201
(800) 492-5524
http://www.dllr.state.md.us/
MassachusettsDivision of Employment and
Training
19 Staniford Street
Boston, MA 02114
(617) 626-5050
www.detma.org/
MichiganDepartment of Labor & Economic Growth
Unemployment Insurance Agency
3024 West Grand Blvd.
Detroit, MI 48202
(313) 456-2180
www.michigan.gov/uia
MinnesotaDepartment of Employment
& Economic Development
332 Minnesota Street, #E200
St. Paul, MN 55101
(651) 296-6141
www.uimn.org/ui
MississippiEmployment Security
Commission
P. O. Box 22781
Jackson, MS 39225
(601) 961-7755
www.mesc.state.ms.us/tax
MissouriDivision of Employment Security
P. O. Box 59
Jefferson City, MO 65104
(573) 751-3340
www.dolir.mo.gov
MontanaDepartment of Labor and
Industry
P. O. Box 6339
Helena, MT 59604
(406) 444-3834
http://uid.dli.state.mt.us/
NebraskaDepartment of Labor
Box 94600
State House Station
Lincoln, NE 68509
(402) 471-4514
www.dol.state.ne.us
NevadaDepartment of Employment
Training and Rehabilitation
500 East Third Street
Carson City, NV 89713
(775) 687-4545
www.detr.state.nv.us
New HampshireDepartment of Employment
Security
32 South Main Street
Concord, NH 03301
(603) 228-4033
www.nhes.state.nh.us/
New JerseyDepartment of Labor &
Workforce Development
P. O. Box 947
Trenton, NJ 08625-0947
(609) 633-6400
www.state.nj.us
New YorkDepartment of Labor
State Campus, Building 12,
Room 542
Albany, NY 12240
(518) 485-8589
www.labor.state.ny.us
North CarolinaEmployment Security
Commission
P. O. Box 26504
Raleigh, NC 27611
(919) 733-7396
www.ncesc.com
North DakotaJob Service of North Dakota
P. O. Box 5507
Bismarck, ND 58506
(800) 472-2952
www.jobsnd.com
OhioDepartment of Job and
Family Services
4300 Kimberly Parkway
Columbus, OH 43232
(614) 466-2319 ext. 2000
www.jfs.ohio.gov/ouc
OklahomaEmployment Security
Commission
2401 North Lincoln
Will Rogers Memorial
Office Building
Oklahoma City, OK 73105
(405) 557-7170
www.oesc.state.ok.us
PennsylvaniaDepartment of Labor and
Industry
7th and Forster Streets
Harrisburg, PA 17121
(888) 313-7284
www.dli.state.pa.us
Puerto RicoDepartment of Labor
Prudencio Rivera Martinez Building
505 Ave. Munoz Rivera
San Juan, PR 00910
(787) 754-5262 or (787) 754-5263
Rhode IslandDivision of Taxation
One Capitol Hill
Providence, RI 02908-5829
(401) 222-3696
http://www.dlt.ri.gov/ui/
South CarolinaEmployment Security
Commission
P. O. Box 995
Columbia, SC 29202
(803) 737-3075
www.sces.org/ui
South DakotaDepartment of Labor
P. O. Box 4730
Aberdeen, SD 57402
(605) 626-2312
www.state.sd.us
TennesseeDepartment of Labor & Workforce
500 James Robertson Parkway
Davy Crocket Tower, 9th Floor
Nashville, TN 37245
(615) 741-2486
www.state.tn.us
TexasWorkforce Commission
101 East 15th Street
Austin, TX 78778
(512) 463-2700
www.twc.state.tx.us
UtahDepartment of Workforce
Services
P. O. Box 143001
Salt Lake City, UT 84144
(801) 526-9400
www.jobs.utah.gov/ui
VermontDepartment of Employment
and Training
P. O. Box 488
Montpelier, VT 05601
(802) 828-4344
www.det.state.vt.us
VirginiaEmployment Commission
P. O. Box 1360
Richmond, VA 23218
(804) 786-1485
www.vec.virginia.gov
Virgin IslandsDepartment of Labor
P. O. Box 789
St. Croix, U.S. Virgin Islands
00821
(340) 776-3700 St. Thomas
(340) 773-1994 St. Croix
www.vidol.gov
WashingtonEmployment Security
Department
P. O. Box 9046
Olympia, WA 98507
(360) 902-9360
http://access.wa.gov/
West VirginiaBureau of Employment
Programs
112 California Avenue
Charleston, WV 25305
(304) 558-2675
http://www.wvbep.org/bep/uc/
WisconsinDepartment of Workforce
Development
P. O. Box 7942, GEF 1
Madison, WI 53702
(608) 261-6700
www.dwd.state.wi.us
WyomingDepartment of Employment
P. O. Box 2760
Casper, WY 82602
(307) 235-3217
http://doe.state.wy.us/
<ROM>Table 3.</ROM>
<IMARK>Employee Social Security (6.2%) and Medicare (1.45%) Tax Withholding Table(See Circular E for income tax withholding tables.)Use this table to figure the amount of social security and Medicare taxes to withhold from
each wage payment. For example, on a wage payment of $180, the employee social security tax is $11.16 ($6.20 tax on $100 plus $4.96 on $80 wages). The
employee Medicare tax is $2.61 ($1.45 tax on $100 plus $1.16 on $80 wages).If wage
payment is:The social
security tax to
be withheld is:The Medicare
tax to be
withheld is:If wage
payment is:The social
security tax to
be withheld is:The Medicare
tax to be
withheld is:$ 1.00.$ .06$ .01$ 51.00.$ 3.16$ .742.00..12.0352.00.3.22.753.00..19.0453.00.3.29.774.00..25.0654.00.3.35.785.00..31.0755.00.3.41.806.00..37.0956.00.3.47.817.00..43.1057.00.3.53.838.00..50.1258.00.3.60.849.00..56.1359.00.3.66.8610.00..62.1560.00.3.72.8711.00..68.1661.00.3.78.8812.00..74.1762.00.3.84.9013.00..81.1963.00.3.91.9114.00..87.2064.00.3.97.9315.00..93.2265.00.4.03.9416.00..99.2366.00.4.09.9617.00.1.05.2567.00.4.15.9718.00.1.12.2668.00.4.22.9919.00.1.18.2869.00.4.281.0020.00.1.24.2970.00.4.341.0221.00.1.30.3071.00.4.401.0322.00.1.36.3272.00.4.461.0423.00.1.43.3373.00.4.531.0624.00.1.49.3574.00.4.591.0725.00.1.55.3675.00.4.651.0926.00.1.61.3876.00.4.711.1027.00.1.67.3977.00.4.771.1228.00.1.74.4178.00.4.841.1329.00.1.80.4279.00.4.901.1530.00.1.86.4480.00.4.961.1631.00.1.92.4581.00.5.021.1732.00.1.98.4682.00.5.081.1933.00.2.05.4883.00.5.151.2034.00.2.11.4984.00.5.211.2235.00.2.17.5185.00.5.271.2336.00.2.23.5286.00.5.331.2537.00.2.29.5487.00.5.391.2638.00.2.36.5588.00.5.461.2839.00.2.42.5789.00.5.521.2940.00.2.48.5890.00.5.581.3141.00.2.54.5991.00.5.641.3242.00.2.60.6192.00.5.701.3343.00.2.67.6293.00.5.771.3544.00.2.73.6494.00.5.831.3645.00.2.79.6595.00.5.891.3846.00.2.85.6796.00.5.951.3947.00.2.91.6897.00.6.011.4148.00.2.98.7098.00.6.081.4249.00.3.04.7199.00.6.141.4450.00.3.10.73100.00.6.201.45
Tax Publications for Individual Taxpayers and Commonly Used Tax FormsSummary: This is a listing of tax publications and commonly used tax forms. The text states:Tax Publications for Individual TaxpayersSee How to Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail.General Guides1--Your Rights as a Taxpayer17--Your Federal Income Tax (For Individuals)334--Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)509--Tax Calendars for 2004553--Highlights of 2003 Tax Changes910--Guide to Free Tax ServicesSpecialized Publications3--Armed Forces' Tax Guide54--Tax Guide for U.S. Citizens and Residents Aliens Abroad225--Farmer's Tax Guide378--Fuel Tax Credits and Refunds463--Travel, Entertainment, Gift, and Car Expenses501--Exemptions, Standard Deduction, and Filing Information502--Medical and Dental Expenses (including the Health Insurance Credit)503--Child and Dependent Care Expenses504--Divorced or Separated Individuals505--Tax Withholding and Estimated Tax514--Foreign Tax Credit for Individuals516--U.S. Government Civilian Employees Stationed Abroad517--Social Security and Other Information for Members of the Clergy and Religious Workers519--U.S. Tax Guide for Aliens521--Moving Expenses523--Selling Your Home524--Credit for the Elderly or the Disabled525--Taxable and Nontaxable Income526--Charitable Contributions527--Residential Rental Property529--Miscellaneous Deductions530--Tax Information for First-Time Homeowners531--Reporting Tip Income533--Self-Employment Tax536--Net Operating Losses (NOLs) for Individuals, Estates, and Trusts537--Installment Sales541--Partnerships544--Sales and Other Dispositions of Assets547--Casualties, Disasters, and Thefts550--Investment Income and Expenses551--Basis of Assets552--Recordkeeping for Individuals554--Older Americans' Tax Guide555--Community Property556--Examination of Returns, Appeal Rights, and Claims for Refund559--Survivors, Executors, and Administrators561--Determining the Value of Donated Property564--Mutual Fund Distributions570--Tax Guide for Individuals With Income From U.S. Possessions571--Tax-Sheltered Annuity Plans (403(b) Plans)575--Pension and Annuity Income584--Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property)587--Business Use of Your Home (Including Use by Day-Care Providers)590--Individual Retirement Arrangements (IRAs)593--Tax Highlights for U.S. Citizens and Residents Going Abroad594--What You Should Know About the IRS Collection Process595--Tax Highlights for Commercial Fishermen596--Earned Income Credit (EIC)721--Tax Guide to U.S. Civil Service Retirement Benefits901--U.S. Tax Treaties907--Tax Highlights for Persons with Disabilities908--Bankruptcy Tax Guide911--Direct Sellers915--Social Security and Equivalent Railroad Retirement Benefits919--How Do I Adjust My Tax Withholding?925--Passive Activity and At-Risk Rules926--Household Employer's Tax Guide929--Tax Rules for Children and Dependents936--Home Mortgage Interest Deduction946--How to Depreciate Property947--Practice Before the IRS and Power of Attorney950--Introduction to Estate and Gift Taxes967--The IRS Will Figure Your Tax968--Tax Benefits for Adoption969--Medical Savings Accounts (MSAs)970--Tax Benefits for Education971--Innocent Spouse Relief972--Child Tax Credit (For Individuals Sent Here From the Instructions for Forms 1040,1040A, and 8812)1542--Per Diem Rates1544--Reporting Cash Payments of Over $10,000 (Received in a Trade or Business)1546--The Taxpayer Advocate Service of the IRSSpanish Language Publications1SP--Derechos del Contribuyente579SP Cómo Preparar la Declaración de Impuesto Federal594SP Comprendiendo el Proceso de Cobro596SP Crédito por Ingreso del Trabajo850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio)Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, fax, phone, and mail. For fax orders only, use the catalog
number when ordering.
Form Number and Title
Catalog Number
1040--U.S. Individual Income Tax Return
11320
Schedule A&B--Itemized Deductions & Interest and Ordinary Dividends
11330
Schedule C--Profit or Loss From Business
11334
Schedule C-EZ--Net Profit From Business
14374
Schedule D--Capital Gains and Losses
11338
Schedule D-1--Continuation Sheet for Schedule D
10424
Schedule E--Supplemental Income and Loss
11344
Schedule EIC--Earned Income Credit
13339
Schedule F--Profit or Loss From Farming
11346
Schedule H--Household Employment Taxes
12187
Schedule J--Farm Income Averaging
25513
Schedule R--Credit for the Elderly or the Disabled
11359
Schedule SE--Self-Employment Tax
11358
1040A--U.S. Individual Income Tax Return
11327
Schedule 1--Interest and Ordinary Dividends for Form 1040A Filers
12075
Schedule 2--Child and Dependent Care Expenses for Form 1040A Filers
10749
Schedule 3--Credit for the Elderly or the Disabled for Form 1040A Filers
12064
1040EZ--Income Tax Return for Single and Joint Filers With No Dependents
11329
1040-ES--Estimated Tax for Individuals
11340
1040X--Amended U.S. Individual Income Tax Return
11360
2106--Employee Business Expenses
11700
2106-EZ--Unreimbursed Employee Business Expenses
20604
2210--Underpayment of Estimated Tax by Individuals, Estates, and Trusts
11744
2441--Child and Dependent Care Expenses
11862
2848--Power of Attorney and Declaration of Representative
11980
3903--Moving Expenses
12490
4562--Depreciation and Amortization
12906
4868--Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
13141
4952--Investment Interest Expense Deduction
13177
5329--Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts
