PDF document

- 1 -

                            Userid: CPM               Schema: tipx Leadpct: 100% Pt. size: 10               Draft           Ok to Print
AH XSL/XML                  Fileid: … tions/p926/2024/a/xml/cycle08/source                             (Init. & Date) _______

Page 1 of 18                                                                                         11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

            Department of the Treasury                        Contents
            Internal Revenue Service
                                                              What's New. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        1
                                                              Reminders      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2
Publication 926
Cat. No. 64286A                                               Introduction     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   3
                                                              Do You Have a Household Employee? . . . . . . . . . .                          3
                                                              Can Your Employee Legally Work in the United 
Household 
                                                              States? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          4
                                                              Do You Need To Pay Employment Taxes?                         . . . . . . . .   4
Employer's                                                    Social Security and Medicare Taxes . . . . . . . . . . .                       5
                                                              Federal Unemployment (FUTA) Tax                        . . . . . . . . . . .   7
Tax Guide                                                     Do You Need To Withhold Federal Income 
                                                              Tax?         . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
For use in 2024                                               What Do You Need To Know About the Earned 
                                                              Income Credit? . . . . . . . . . . . . . . . . . . . . . . . . .               9
                                                              How Do You Make Tax Payments?                      . . . . . . . . . . . .     10
                                                              What Forms Must You File?                . . . . . . . . . . . . . . . . .     11
                                                              Forms in Spanish . . . . . . . . . . . . . . . . . . . . . . . . .             11
                                                              What Records Must You Keep?                    . . . . . . . . . . . . . .     12
                                                              Can You Claim a Credit for Child and 
                                                              Dependent Care Expenses? . . . . . . . . . . . . . .                           12
                                                              How Can You Correct Schedule H?                      . . . . . . . . . . .     12
                                                              How To Get Tax Help          . . . . . . . . . . . . . . . . . . . . . . .     13
                                                              Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      18

                                                              Future Developments
                                                              For  the  latest  information  about  developments  related  to 
                                                              Pub.  926,  such  as  legislation  enacted  after  it  was 
                                                              published, go to IRS.gov/Pub926.

                                                              What's New
                                                              Social security and Medicare tax for 2024.                       The rate of 
                                                              social security tax on taxable wages is 6.2% each for the 
                                                              employer  and  employee.  The  social  security  wage  base 
                                                              limit is $168,600.
                                                              The Medicare tax rate is 1.45% each for the employee 
                                                              and  employer,  unchanged  from  2023.  There  is  no  wage 
                                                              base limit for Medicare tax.
                                                              Social security and Medicare taxes apply to the wages 
                                                              of household workers you pay $2,700 or more in cash wa-
                                                              ges in 2024. For more information, see Cash wages, later.
                                                              The  COVID-19  related  credit  for  qualified  sick  and 
                                                              family  leave  wages  is  limited  to  leave  taken  after 
Get forms and other information faster and easier at:         March 31, 2020, and before October 1, 2021, and may 
• IRS.gov (English)         • IRS.gov/Korean (한국어)            no  longer  be  claimed  on  Schedule  H  (Form  1040). 
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) 
• IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt) Generally,  the  credit  for  qualified  sick  and  family  leave 

Dec 19, 2023

- 2 -

Page 2 of 18 Fileid: … tions/p926/2024/a/xml/cycle08/source 11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

wages, as enacted under the Families First Coronavirus Tax Statement, and W-3, Transmittal of Wage and Tax
Response Act (FFCRA) and amended and extended by Statements, must be filed with the Social Security Admin-
the COVID-related Tax Relief Act of 2020, for leave taken istration (SSA) by January 31, 2025.
after March 31, 2020, and before April 1, 2021, and the Unless otherwise noted, references throughout this
credit for qualified sick and family leave wages under sec- publication to Form W-2 include Form 499R-2/W-2PR; ref-
tions 3131, 3132, and 3133 of the Internal Revenue Code, erences to Form W-2c, Corrected Wage and Tax State-
as enacted under the American Rescue Plan Act of 2021 ment, include Form 499R-2c/W-2cPR; and references to
(the ARP), for leave taken after March 31, 2021, and be- Form W-3 include Form W-3 (PR).
fore October 1, 2021, have expired. However, employers
Disaster tax relief. Disaster tax relief is available for
that pay qualified sick and family leave wages in 2024 for
those impacted by disasters. For more information about
leave taken after March 31, 2020, and before October 1,
disaster relief, go to IRS.gov/DisasterTaxRelief.
2021, are eligible to claim a credit for qualified sick and
family leave wages in 2024. Effective for tax periods be- Bicycle commuting reimbursement. The Tax Cuts and
ginning after December 31, 2023, the lines used to claim Jobs Act suspends the exclusion of qualified bicycle com-
the credit for qualified sick and family leave wages have muting reimbursements from your employee's income for
been removed from Schedule H (Form 1040), Household any tax years beginning after 2017 and before 2026.
Employment Taxes, because it would be extremely rare for Certification program for professional employer or-
an employer to pay wages in 2024 for qualified sick and ganizations (PEOs). The Stephen Beck, Jr., Achieving a
family leave taken after March 31, 2020, and before Octo- Better Life Experience Act of 2014 required the IRS to es-
ber 1, 2021. Instead, if you're eligible to claim the credit for tablish a voluntary certification program for PEOs. PEOs
qualified sick and family leave wages because you paid handle various payroll administration and tax reporting re-
the wages in 2024 for an earlier applicable leave period, sponsibilities for their business clients and are typically
see the 2024 Instructions for Schedule H (Form 1040) for paid a fee based on payroll costs. To become and remain
more information. certified under the certification program, certified profes-
Qualified parking exclusion and commuter transpor- sional employer organizations (CPEOs) must meet vari-
tation benefit. For 2024, the monthly exclusion for quali- ous requirements described in sections 3511 and 7705
fied parking is $315 and the monthly exclusion for com- and related published guidance. Certification as a CPEO
muter highway vehicle transportation and transit passes is may affect the employment tax liabilities of both the CPEO
$315. and its customers. A CPEO is generally treated for em-
Pub. 51 has been discontinued. Pub. 51, Agricultural ployment tax purposes as the employer of any individual
Employer's Tax Guide, has been discontinued. Pub. 15 who performs services for a customer of the CPEO and is
can now be used by all employers, including agricultural covered by a contract described in section 7705(e)(2) be-
employers and employers in the U.S. territories. If you pre- tween the CPEO and the customer (CPEO contract), but
fer Pub. 15 in Spanish, there is a new Pub. 15 (sp) availa- only for wages and other compensation paid to the indi-
ble for 2024. vidual by the CPEO. To become a CPEO, the organization
New Forms 941 (sp), 943 (sp), and 944 (sp). If you must apply through the IRS Online Registration System.
prefer your form and instructions in Spanish, you can file For more information or to apply to become a CPEO, go to
new Form 941 (sp), Form 943 (sp), and Form 944 (sp). IRS.gov/CPEO. Also, see Revenue Procedure 2023-18,
2023-13 I.R.B. 605, available at IRS.gov/irb/
2023-13_IRB#REV-PROC-2023-18.
Reminders Outsourcing payroll duties. Generally, as an employer,
you're responsible to ensure that tax returns are filed and
2024 withholding tables. The federal income tax with- deposits and payments are made, even if you contract
holding tables are included in Pub. 15-T, Federal Income with a third party to perform these acts. You remain re-
Tax Withholding Methods, available at IRS.gov/Pub15T. sponsible if the third party fails to perform any required ac-
2024 federal income tax withholding. The household tion. Before you choose to outsource any of your payroll
employer rules for federal income tax withholding have not and related tax duties (that is, withholding, reporting, and
changed. That is, you're not required to withhold federal paying over social security, Medicare, federal unemploy-
income tax from wages you pay a household employee. ment (FUTA), and income taxes) to a third-party payer,
You should withhold federal income tax only if your house- such as a payroll service provider or reporting agent, go to
hold employee asks you to withhold it and you agree. Em- IRS.gov/OutsourcingPayrollDuties for helpful information
ployers will figure withholding based on the information on this topic. If a CPEO pays wages and other compensa-
from the employee's most recently submitted Form W-4, tion to an individual performing services for you, and the
Employee’s Withholding Certificate. All newly hired em- services are covered by a CPEO contract, then the CPEO
ployees must use the redesigned Form W-4. Similarly, any is generally treated as the employer, but only for wages
other employees who wish to adjust their withholding must and other compensation paid to the individual by the
use the redesigned form. For the latest information about CPEO. However, with respect to certain employees cov-
developments related to Form W-4, go to IRS.gov/ ered by a CPEO contract, you may also be treated as an
FormW4. employer of the employees and, consequently, may also
Filing due date for 2024 Forms W-2 and W-3. Both pa- be liable for federal employment taxes imposed on wages
per and electronically filed 2024 Forms W-2, Wage and and other compensation paid by the CPEO to such

2 Publication 926 (2024)

- 3 -

Page 3 of 18 Fileid: … tions/p926/2024/a/xml/cycle08/source 11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

employees. For more information on the different types of Getting answers to your tax questions. If you have
third-party payer arrangements, see section 16 of Pub. 15. a tax question not answered by this publication or the How
Credit reduction states. A state that hasn't repaid To Get Tax Help section at the end of this publication, go
money it borrowed from the federal government to pay un- to the IRS Interactive Tax Assistant page at IRS.gov/
employment benefits is a “credit reduction state.” The De- Help/ITA where you can find topics by using the search
partment of Labor determines these states. If an employer feature or viewing the categories listed.
pays wages that are subject to the unemployment tax laws Getting tax forms, instructions, and publications.
of a credit reduction state, that employer must pay addi- Go to IRS.gov/Forms to download current and prior-year
tional deferral unemployment tax. See the Instructions for forms, instructions, and publications.
Schedule H (Form 1040) for more information.
Ordering tax forms, instructions, and publications.
Medicaid waiver payments. Notice 2014-7 provides
Go to IRS.gov/OrderForms to order current forms, instruc-
that certain Medicaid waiver payments are excludable
tions, and publications; call 800-829-3676 to order
from income for federal income tax purposes. See Notice
prior-year forms and instructions. The IRS will process
2014-7, 2014-4 I.R.B. 445, available at IRS.gov/irb/
your order for forms and publications as soon as possible.
2014-04_IRB#NOT-2014-7. For more information, includ-
Don’t resubmit requests you’ve already sent us. You can
ing questions and answers related to Notice 2014-7, go to
get forms and publications faster online.
IRS.gov/MedicaidWaiverPayments.
Photographs of missing children. The IRS is a proud
partner with the National Center for Missing & Exploited
Children® (NCMEC). Photographs of missing children se- Do You Have a Household
lected by the Center may appear in this publication on pa-
ges that would otherwise be blank. You can help bring Employee?
these children home by looking at the photographs and
You have a household employee if you hired someone to
calling 1-800-THE-LOST (1-800-843-5678) if you recog-
do household work and that worker is your employee. The
nize a child.
worker is your employee if you can control not only what
work is done, but how it is done. If the worker is your em-
ployee, it doesn't matter whether the work is full time or
Introduction part time or that you hired the worker through an agency
or from a list provided by an agency or association. It also
The information in this publication applies to you only if doesn't matter whether you pay the worker on an hourly,
you have a household employee. If you have a household daily, or weekly basis, or by the job.
employee in 2024, you may need to pay state and federal
employment taxes for 2024. You must generally add your Example. You pay Peyton Shore to babysit your child
federal employment taxes to the income tax that you will and do light housework 4 days a week in your home. Pey-
report on your 2024 federal income tax return. ton follows your specific instructions about household and
This publication will help you decide whether you have childcare duties. You provide the household equipment
a household employee and, if you do, whether you need to and supplies that Peyton needs to do the work. Peyton is
pay federal employment taxes (social security tax, Medi- your household employee.
care tax, FUTA tax, and federal income tax withholding). It
explains how to figure, pay, and report these taxes for your Household work. Household work is work done in or
household employee. It also explains what records you around your home. Some examples of workers who do
need to keep. household work are:
This publication also tells you where to find out whether • Babysitters,
you need to pay state unemployment tax for your house-
hold employee. • Butlers,
• Caretakers,
Comments and suggestions. We welcome your com-
ments about this publication and suggestions for future • Cooks,
editions. • Domestic workers,
You can send us comments through IRS.gov/
FormComments. Or, you can write to the Internal Revenue • Drivers,
Service, Tax Forms and Publications, 1111 Constitution • Health aides,
Ave. NW, IR-6526, Washington, DC 20224. Housecleaning workers,
•
Although we can’t respond individually to each com-
ment received, we do appreciate your feedback and will • Housekeepers,
consider your comments and suggestions as we revise • Maids,
our tax forms, instructions, and publications. Don’t send
tax questions, tax returns, or payments to the above ad- • Nannies,
dress. • Private nurses, and
• Yard workers.

Publication 926 (2024) 3

- 4 -

Page 4 of 18 Fileid: … tions/p926/2024/a/xml/cycle08/source 11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Household work doesn't include services performed by You can get Form I-9 and the USCIS Handbook
these workers unless the services are performed in or for Employers by going to the USCIS website at
around your private home. A separate and distinct dwell- USCIS.gov/I-9-Central.
ing unit maintained by you in an apartment house, hotel,
or other similar establishment is considered a private Note. Form I-9 is available in Spanish. Only employers
home. Services not of a household nature, such as serv- located in Puerto Rico may complete the Spanish version
ices performed as a private secretary, tutor, or librarian, of Form I-9 instead of the English version. Go to
even though performed in your home, aren't considered USCIS.gov/I-9 to get the English and Spanish versions of
household work. Form I-9 and their separate instructions.
Workers who aren't your employees. If only the worker If you have questions about the employment eligi-
can control how the work is done, the worker isn't your bility verification process or other immigration-re-
employee but is self-employed. A self-employed worker lated employment matters, contact the USCIS Of-
usually provides their own tools and offers services to the fice of Business Liaison at 800-357-2099.
general public in an independent business.
A worker who performs childcare services for you in You may use the Social Security Number Verification
their home generally isn't your employee. Service (SSNVS) at SSA.gov/employer/ssnv.htm to verify
If an agency provides the worker and controls what that an employee name matches a social security number
work is done and how it is done, the worker isn't your em- (SSN). A person may have a valid SSN but not be author-
ployee. ized to work in the United States. You may use E-Verify at
E-Verify.gov to confirm the employment eligibility of newly
Example. You made an agreement with a worker to hired employees.
care for your lawn. The worker runs a lawn care business
and offers their services to the general public. The worker
hires their own helpers, provides their own tools and sup-
plies, and instructs the helpers how to do their jobs. Nei- Do You Need To Pay
ther the worker nor their helpers are your employees.
Employment Taxes?
More information. More information about who is an em-
If you have a household employee, you may need to with-
ployee is in section 1 of Pub. 15-A.
hold and pay social security and Medicare taxes, pay
FUTA tax, or both. To find out, read Table 1.
Can Your Employee Legally You don't need to withhold federal income tax from your
household employee's wages. But if your employee asks
Work in the United States? you to withhold it, you can. See Do You Need To Withhold
Federal Income Tax, later.
It is unlawful for you to knowingly hire or continue
If you need to pay social security, Medicare, or FUTA
! to employ a person who can’t legally work in the
CAUTION United States. tax or choose to withhold federal income tax, read Table 2
for an overview of what you may need to do.
When you hire a household employee to work for you If you don't need to pay social security, Medicare,
on a regular basis, you and the employee must each com- TIP or FUTA tax and don't choose to withhold federal
plete the U.S. Citizenship and Immigration Services (US- income tax, read State employment taxes next.
CIS) Form I-9, Employment Eligibility Verification. No later The rest of this publication doesn't apply to you.
than the first day of work, the employee must complete the
employee section of the form by providing certain required State employment taxes. You should contact your state
information and attesting to their current work eligibility unemployment tax agency to find out whether you need to
status in the United States. You must complete the em- pay state unemployment tax for your household em-
ployer section by examining documents presented by the ployee. For a list of state unemployment tax agencies, go
employee as evidence of their identity and employment el- to the U.S. Department of Labor's website at
igibility. Acceptable documents to establish identity and oui.doleta.gov/unemploy/agencies.asp. You should also
employment eligibility are listed on Form I-9. You should determine if you need to pay or collect other state employ-
keep the completed Form I-9 in your own records. Don't ment taxes or carry workers' compensation insurance.
submit it to the IRS, the USCIS, or any other government
or other entity. The form must be kept available for review Consequences of not paying employment taxes. If
upon notice by an authorized U.S. Government official. you have a household employee and you're required to
For more information on completing Form I-9, see withhold and pay employment taxes and you don't, you
M-274, Handbook for Employers, published by the USCIS. will generally be liable for the employment taxes that you
should've withheld and paid. See section 2 of Pub. 15 for
additional information. Interest and penalties may also be
charged. You may have to pay a penalty if you don't give
Forms W-2 to your employees or file Copy A of the forms

4 Publication 926 (2024)

- 5 -

Page 5 of 18 Fileid: … tions/p926/2024/a/xml/cycle08/source 11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Table 1. Do You Need To Pay Employment Taxes?

IF you ... THEN you need to ...
A Pay cash wages of $2,700 or more in 2024 to any one household Withhold and pay social security and Medicare taxes.
employee. • The taxes are 15.3% of cash wages.1
• Your employee's share is 7.65%. (You can choose to pay it 1
Don't count wages you pay to:
• Your spouse, yourself and not withhold it.)
• Your child under the age of 21, • Your share is 7.65%.
• Your parent (see Wages not counted, later, for an
exception), or
• Any employee under the age of 18 at any time in 2024 (see
Wages not counted, later, for an exception).
B Pay total cash wages of $1,000 or more in any calendar quarter Pay FUTA tax.
of 2023 or 2024 to household employees. • The tax is 6% of cash wages.
Don't count wages you pay to: • Wages over $7,000 a year per employee aren't taxed.
• Your spouse, • You may also owe state unemployment tax.
• Your child under the age of 21, or
• Your parent.
1 In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of
$200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000
to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee.
There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid
in excess of the $200,000 withholding threshold.
Note. If neither A nor B above applies, you don't need to pay any federal employment taxes. But you may still need to pay state employment taxes.

Table 2. 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 withhold and pay federal taxes.
Find out if you need to withhold and pay state taxes.
When you pay your household Withhold social security and Medicare taxes.
employee: Withhold federal income tax.
Decide how you will make tax payments.
Keep records.
By January 31, 2025: Get an employer identification number (EIN).
Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement.
Send Copy A of Form W-2 with Form W-3 to the SSA. Don't send Form W-2 to the SSA if
you didn't withhold federal income tax and the social security and Medicare wages were
below $2,700 for 2024.
By April 15, 2025: File Schedule H (Form 1040), Household Employment Taxes, with your 2024 federal
income tax return (Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1041).
If you don't have to file a return, file Schedule H by itself.

with the SSA by the due dates. You may also have to pay employee's social security and Medicare wages. Your em-
a penalty if you don't show your employee's SSN on Form ployee's share is also 7.65% (6.2% for social security tax
W-2 or don't provide correct information on the form. and 1.45% for Medicare tax). In addition to withholding
Medicare tax at 1.45%, you must withhold a 0.9% Addi-
tional Medicare Tax from wages you pay to an employee in
Social Security and Medicare Taxes excess of $200,000 in a calendar year. You’re required to
begin withholding Additional Medicare Tax in the pay pe-
The Federal Insurance Contributions Act (FICA) provides riod in which you pay wages in excess of $200,000 to an
for a federal system of old-age, survivors, disability, and employee and continue to withhold it each pay period until
hospital insurance. The old-age, survivors, and disability the end of the calendar year. Additional Medicare Tax is
insurance part is financed by the social security tax. The only imposed on the employee. There is no employer
hospital insurance part is financed by the Medicare tax. share of Additional Medicare Tax. All wages that are sub-
Each of these taxes is reported separately. ject to Medicare tax are subject to Additional Medicare
Both you and your household employee may owe social Tax withholding if paid in excess of the $200,000 withhold-
security and Medicare taxes. Your share is 7.65% (6.2% ing threshold. For more information on Additional Medi-
for social security tax and 1.45% for Medicare tax) of the care Tax, go to IRS.gov/ADMT.

Publication 926 (2024) 5

- 6 -

Page 6 of 18 Fileid: … tions/p926/2024/a/xml/cycle08/source 11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Generally, you can use Table 3 to figure the a. Your parent cares for your child (including an
TIP amount of social security and Medicare taxes to adopted child or stepchild) who is either of the fol-
withhold from each wage payment. lowing.
You’re responsible for payment of your employee's i. Under the age of 18.
share of the taxes as well as your own. You can either ii. Has a physical or mental condition that re-
withhold your employee's share from the employee's wa- quires the personal care of an adult for at least
ges or pay it from your own funds. If you decide to pay the 4 continuous weeks in the calendar quarter
employee's share from your own funds, see Not withhold- services were performed.
ing the employee's share, later. Pay the taxes as dis-
cussed under How Do You Make Tax Payments, later. b. Your marital status is one of the following.
Also see What Forms Must You File, later. i. You’re divorced and haven't remarried.
Social security and Medicare wages. You figure social ii. You’re a widow or widower.
security and Medicare taxes on the social security and
Medicare wages you pay your employee. iii. You’re living with a spouse whose physical or
If you pay your household employee cash wages of mental condition prevents them from caring for
$2,700 or more in 2024, all cash wages you pay to that your child for at least 4 continuous weeks in
employee in 2024 (regardless of when the wages were the calendar quarter services were performed.
earned) up to $168,600 are social security wages and all 4. An employee who is under the age of 18 at any time
cash wages are Medicare wages. However, any noncash during the year. Exception: Count these wages if pro-
wages you pay don't count as social security and Medi- viding household services is the employee's principal
care wages. occupation. If the employee is a student, providing
If you pay the employee less than $2,700 in cash wa- household services isn't considered to be their princi-
ges in 2024, none of the wages you pay the employee are pal occupation.
social security or Medicare wages and neither you nor
your employee will owe social security or Medicare tax on Also, if your employee's cash wages reach $168,600
those wages. (maximum wages subject to social security tax) in 2024,
don't count any wages you pay that employee during the
Cash wages. Cash wages include wages you pay by rest of the year as social security wages to figure social
check, money order, etc. Cash wages don't include the security tax. Continue to count the employee's cash wa-
value of food, lodging, clothing, transit passes, and other ges as Medicare wages to figure Medicare tax.
noncash items you give your household employee. How-
ever, cash you give your employee in place of these items Transportation (commuting) benefits. If you reim-
is included in cash wages. burse your employee for qualified parking, transportation
Noncash wages paid to household employees aren't in a commuter highway vehicle, or transit passes, you may
subject to social security taxes or Medicare taxes; how- be able to exclude the cash reimbursement amounts from
ever, they are subject to federal income tax unless a spe- counting as cash wages subject to social security and
cific exclusion applies. Report the value of taxable non- Medicare taxes. Qualified parking is parking at or near
cash wages in box 1 of Form W-2 (box 7 of Form your home or at or near a location from which your em-
499R-2/W-2PR) together with cash wages. Don't show ployee commutes to your home. It doesn't include parking
noncash wages in box 3 or in box 5 of Form W-2 (boxes at or near your employee's home. For 2024, you can reim-
20 and 22 of Form 499R-2/W-2PR). See Do You Need To burse your employee up to $315 per month for qualified
Withhold Federal Income Tax, later. Also see section 5 of parking and $315 per month for combined commuter high-
Pub. 15 for more information on cash and noncash wages, way vehicle transportation and transit passes. See Trans-
and Pub. 15-B for more information on fringe benefits. portation (Commuting) Benefits in section 2 of Pub. 15-B
for more information. Any cash reimbursement over these
State disability payments treated as wages. Cer- amounts is included as wages.
tain state disability plan payments that your household
employee may receive are treated as social security and Withholding the employee's share. You should with-
Medicare wages. For more information about these pay- hold the employee's share of social security and Medicare
ments, see the Instructions for Schedule H (Form 1040) taxes if you expect to pay your household employee cash
and the notice issued by the state. wages of $2,700 or more in 2024. However, if you prefer to
pay the employee's share yourself, see Not withholding
Wages not counted. Don't count wages you pay to the employee's share, later.
any of the following individuals as social security or Medi- You can withhold the employee's share of the taxes
care wages, even if these wages are $2,700 or more dur- even if you’re not sure your employee's cash wages will be
ing the year. $2,700 or more in 2024. If you withhold the taxes but then
1. Your spouse. actually pay the employee less than $2,700 in cash wages
for the year, you should repay the employee. Don't report
2. Your child who is under the age of 21. withheld taxes that you repaid to the employee on Form
3. Your parent. Exception: Count these wages if both W-2.
the following conditions apply.

6 Publication 926 (2024)

- 7 -

Page 7 of 18 Fileid: … tions/p926/2024/a/xml/cycle08/source 11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Withhold 7.65% (6.2% for social security tax and 1.45% For information on withholding and reporting federal in-
for Medicare tax) from each payment of social security come taxes, see Pub. 15 and Pub.15-T.
and Medicare wages. Generally, you can use Table 3 to
figure the proper amount to withhold. You will pay the Not withholding the employee's share. If you prefer to
amount withheld to the IRS with your share of the taxes. pay your employee's social security and Medicare taxes
Don't withhold any social security tax after your employ- from your own funds, don't withhold them from your em-
ee's social security wages for the year reach $168,600. ployee's wages. The social security and Medicare taxes
If you make an error by withholding too little, you should you pay to cover your employee's share must be included
withhold additional taxes from a later payment. If you with- in the employee's wages for income tax purposes. How-
hold too much, you should repay the employee. ever, they aren't counted as social security and Medicare
wages or as FUTA wages. Report the social security and
Note. Employers located in Puerto Rico see the In- Medicare taxes that you paid in boxes 4 and 6 of your em-
structions for Form W-3 (PR). ployee’s Form W-2 (boxes 21 and 23 of Form 499R-2/
W-2PR); also add the taxes to your employee’s wages re-
In addition to withholding Medicare tax at 1.45%,
ported in box 1 of Form W-2 (box 7 of Form 499R-2/
! you must withhold a 0.9% Additional Medicare W-2PR).
CAUTION Tax from wages you pay to an employee in excess
of $200,000 in a calendar year. You’re required to begin Example. In 2024, you hire a household employee
withholding Additional Medicare Tax in the pay period in (who is an unrelated individual over age 18) to care for
which you pay wages in excess of $200,000 to an em- your child and agree to pay cash wages of $100 every Fri-
ployee and continue to withhold it each pay period until day. You expect to pay your employee $2,700 or more for
the end of the calendar year. Additional Medicare Tax is the year. You decide to pay your employee's share of so-
only imposed on the employee. There is no employer cial security and Medicare taxes from your own funds. You
share of Additional Medicare Tax. All wages that are sub- pay your employee $100 every Friday without withholding
ject to Medicare tax are subject to Additional Medicare any social security or Medicare taxes.
Tax withholding if paid in excess of the $200,000 withhold- For social security and Medicare tax purposes, your
ing threshold. For more information on Additional Medi- employee's wages each payday are $100. For each wage
care Tax, go to IRS.gov/ADMT. 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
Example. On January 31, 2024, Mary Brown hired Medicare tax) to cover your employee's share plus $7.65
Jane A. Oak (who is an unrelated individual over age 18) ($6.20 for social security tax plus $1.45 for Medicare tax)
to care for Mary’s child and agreed to pay cash wages of for your share. For income tax purposes, your employee's
$70 every Friday. Jane worked for the remainder of the wages each payday are $107.65 ($100 + the $7.65 you
year (a total of 48 weeks). Jane didn't give Mary a Form will pay to cover your employee's share of social security
W-4 to request federal income tax withholding. The follow- and Medicare taxes).
ing is the information Mary will need to complete Sched-
ule H (Form 1040), Form W-2, and Form W-3.
Federal Unemployment (FUTA) Tax

Total cash wages paid to Jane. . . . . $3,360.00 The FUTA tax is part of the federal and state program un-
($70 x 48 weeks) der the Federal Unemployment Tax Act (FUTA) that pays
unemployment compensation to workers who lose their
Jane's share of: jobs. Like most employers, you may owe both the FUTA
Social security tax. . . . . . . . 208.32 tax and a state unemployment tax. Or you may owe only
($3,360 x 6.2% (0.062)) the FUTA tax or only the state unemployment tax. To find
out whether you will owe state unemployment tax, contact
Medicare tax. . . . . . . . . . . $48.72 your state's unemployment tax agency. For a list of state
($3,360 x 1.45% (0.0145)) unemployment tax agencies, go to the U.S. Department of
Labor's website at oui.doleta.gov/unemploy/agencies.asp.
Mary's share of: You should also find out if you need to pay or collect other
Social security tax. . . . . . . . $208.32 state employment taxes or carry workers' compensation
($3,360 x 6.2% (0.062))
insurance.
Medicare tax. . . . . . . . . . . $48.72 The FUTA tax is 6.0% of your employee's FUTA wages.
($3,360 x 1.45% (0.0145)) However, you may be able to take a credit of up to 5.4%
Amount reported on Form W-2 and Form W-3: against the FUTA tax, resulting in a net tax rate of 0.6%.
Box 1: Wages, tips . . . . . . . . . . . . . . . . . . . $3,360.00 Your credit for 2024 is limited unless you pay all the re-
Box 3: Social security wages . . . . . . . . . . . . . $3,360.00 quired contributions for 2024 to your state unemployment
Box 4: Social security tax withheld . . . . . . . . . $208.32 fund by April 15, 2025. The credit you can take for any
Box 5: Medicare wages and tips. . . . . . . . . . . $3,360.00 contributions for 2024 that you pay after April 15, 2025, is
Box 6: Medicare tax withheld. . . . . . . . . . . . . $48.72 limited to 90% of the credit that would have been allowa-
ble if the contributions were paid on or before that day.

Publication 926 (2024) 7

- 8 -

Page 8 of 18         Fileid: … tions/p926/2024/a/xml/cycle08/source                                                            11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                                              1
Table 3. Employee Social Security (6.2%) and Medicare (1.45% ) Tax Withholding Table
(See Pub. 15-T for federal 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).
                      The social           The Medicare                                                                        The social           The Medicare
  If wage             security tax to      tax to be                                                    If wage                security tax to      tax to be
  payment is:         be withheld is:      withheld is:                                                 payment is:            be withheld is:      withheld is:
  $ 1.00 .. . . . . .            $ .06                  $ .01 $ 51.00 .                                         . . . . . . .             $ 3.16                   $ .74
  2.00 .. . . . . .                   .12                 .03                                           52.00 . . . . . . . .                  3.22                .75
  3.00 .. . . . . .                   .19                 .04                                           53.00 . . . . . . . .                  3.29                .77
  4.00 .. . . . . .                   .25                 .06                                           54.00 . . . . . . . .                  3.35                .78
  5.00 .. . . . . .                   .31                 .07                                           55.00 . . . . . . . .                  3.41                .80
  6.00 .. . . . . .                   .37                 .09                                           56.00 . . . . . . . .                  3.47                .81
  7.00 .. . . . . .                   .43                 .10                                           57.00 . . . . . . . .                  3.53                .83
  8.00 .. . . . . .                   .50                 .12                                           58.00 . . . . . . . .                  3.60                .84
  9.00 .. . . . . .                   .56                 .13                                           59.00 . . . . . . . .                  3.66                .86
  10.00 .. . . . . .                  .62                 .15                                           60.00 . . . . . . . .                  3.72                .87
  11.00 .. . . . . .                  .68                 .16                                           61.00 . . . . . . . .                  3.78                .88
  12.00 .. . . . . .                  .74                 .17                                           62.00 . . . . . . . .                  3.84                .90
  13.00 .. . . . . .                  .81                 .19                                           63.00 . . . . . . . .                  3.91                .91
  14.00 .. . . . . .                  .87                 .20                                           64.00 . . . . . . . .                  3.97                .93
  15.00 .. . . . . .                  .93                 .22                                           65.00 . . . . . . . .                  4.03                .94
  16.00 .. . . . . .                  .99                 .23                                           66.00 . . . . . . . .                  4.09                .96
  17.00 .. . . . . .                  1.05                .25                                           67.00 . . . . . . . .                  4.15                .97
  18.00 .. . . . . .                  1.12                .26                                           68.00 . . . . . . . .                  4.22                .99
  19.00 .. . . . . .                  1.18                .28                                           69.00 . . . . . . . .                  4.28                1.00
  20.00 .. . . . . .                  1.24                .29                                           70.00 . . . . . . . .                  4.34                1.02
  21.00 .. . . . . .                  1.30                .30                                           71.00 . . . . . . . .                  4.40                1.03
  22.00 .. . . . . .                  1.36                .32                                           72.00 . . . . . . . .                  4.46                1.04
  23.00 .. . . . . .                  1.43                .33                                           73.00 . . . . . . . .                  4.53                1.06
  24.00 .. . . . . .                  1.49                .35                                           74.00 . . . . . . . .                  4.59                1.07
  25.00 .. . . . . .                  1.55                .36                                           75.00 . . . . . . . .                  4.65                1.09
  26.00 .. . . . . .                  1.61                .38                                           76.00 . . . . . . . .                  4.71                1.10
  27.00 .. . . . . .                  1.67                .39                                           77.00 . . . . . . . .                  4.77                1.12
  28.00 .. . . . . .                  1.74                .41                                           78.00 . . . . . . . .                  4.84                1.13
  29.00 .. . . . . .                  1.80                .42                                           79.00 . . . . . . . .                  4.90                1.15
  30.00 .. . . . . .                  1.86                .44                                           80.00 . . . . . . . .                  4.96                1.16
  31.00 .. . . . . .                  1.92                .45                                           81.00 . . . . . . . .                  5.02                1.17
  32.00 .. . . . . .                  1.98                .46                                           82.00 . . . . . . . .                  5.08                1.19
  33.00 .. . . . . .                  2.05                .48                                           83.00 . . . . . . . .                  5.15                1.20
  34.00 .. . . . . .                  2.11                .49                                           84.00 . . . . . . . .                  5.21                1.22
  35.00 .. . . . . .                  2.17                .51                                           85.00 . . . . . . . .                  5.27                1.23
  36.00 .. . . . . .                  2.23                .52                                           86.00 . . . . . . . .                  5.33                1.25
  37.00 .. . . . . .                  2.29                .54                                           87.00 . . . . . . . .                  5.39                1.26
  38.00 .. . . . . .                  2.36                .55                                           88.00 . . . . . . . .                  5.46                1.28
  39.00 .. . . . . .                  2.42                .57                                           89.00 . . . . . . . .                  5.52                1.29
  40.00 .. . . . . .                  2.48                .58                                           90.00 . . . . . . . .                  5.58                1.31
  41.00 .. . . . . .                  2.54                .59                                           91.00 . . . . . . . .                  5.64                1.32
  42.00 .. . . . . .                  2.60                .61                                           92.00 . . . . . . . .                  5.70                1.33
  43.00 .. . . . . .                  2.67                .62                                           93.00 . . . . . . . .                  5.77                1.35
  44.00 .. . . . . .                  2.73                .64                                           94.00 . . . . . . . .                  5.83                1.36
  45.00 .. . . . . .                  2.79                .65                                           95.00 . . . . . . . .                  5.89                1.38
  46.00 .. . . . . .                  2.85                .67                                           96.00 . . . . . . . .                  5.95                1.39
  47.00 .. . . . . .                  2.91                .68                                           97.00 . . . . . . . .                  6.01                1.41
  48.00 .. . . . . .                  2.98                .70                                           98.00 . . . . . . . .                  6.08                1.42
  49.00 .. . . . . .                  3.04                .71                                           99.00 . . . . . . . .                  6.14                1.44
  50.00 .. . . . . .                  3.10                .73                                           100.00 .. . . . . . .                  6.20                1.45
1 In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You’re 
required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the 
end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are 
subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 

8                                                                                                                                         Publication 926 (2024)

- 9 -

Page 9 of 18 Fileid: … tions/p926/2024/a/xml/cycle08/source 11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Note. The 5.4% credit is reduced for wages paid in a Don't count as wages any of the following items.
credit reduction state. See the Instructions for Schedule H
• Meals provided to your employee at your home for
(Form 1040).
your convenience.
Don't withhold the FUTA tax from your employee's
• Lodging provided to your employee at your home for
! wages. You must pay it from your own funds. your convenience and as a condition of employment.
CAUTION
• Up to $315 a month for 2024 for transit passes you
FUTA wages. Figure the FUTA tax on the FUTA wages give your employee or for any cash reimbursement
you pay. If you pay cash wages to all your household em- you make for the amount your employee pays for
ployees totaling $1,000 or more in any calendar quarter of transit passes used to commute to your home if you
2023 or 2024, the first $7,000 of cash wages you pay to qualify for this exclusion. (See Pub. 15-B for special
each household employee in 2024 are FUTA wages. (A requirements for this exclusion.) A transit pass in-
calendar quarter is January through March, April through cludes any pass, token, fare card, voucher, or similar
June, July through September, or October through De- item entitling a person to ride on mass transit, such as
cember.) If your employee's cash wages reach $7,000 a bus or train.
during the year, don't figure the FUTA tax on any wages
• Up to $315 a month for 2024 for the value of parking
you pay that employee during the rest of the year. For an
you provide your employee or for any cash reimburse-
explanation of cash wages, see Social security and Medi-
ment you make for the amount your employee pays
care wages under Social Security and Medicare Taxes,
and substantiates for parking at or near your home or
earlier.
at or near a location from which your employee com-
Wages not counted. Don't count wages you pay to mutes to your home.
any of the following individuals as FUTA wages. See section 5 of Pub. 15 for more information on cash
• Your spouse. and noncash wages, and Pub. 15-B for more information
on fringe benefits.
• Your child who is under the age of 21.
• Your parent. Paying tax without withholding. Any income tax you
pay for your employee without withholding it from the em-
ployee's wages must be included in the employee's wages
for federal income tax purposes. It must also be included
Do You Need To Withhold in social security and Medicare wages and in FUTA wa-
ges.
Federal Income Tax?

You’re not required to withhold federal income tax from
wages you pay a household employee. You should with- What Do You Need To Know
hold federal income tax only if your household employee
asks you to withhold it and you agree. The employee must About the Earned Income
give you a completed Form W-4.
Credit?
If you and your employee have agreed to withholding,
either of you may end the agreement by letting the other Certain workers can take the earned income credit (EIC)
know in writing. on their federal income tax return. This credit reduces their
If you agree to withhold federal income tax, you’re re- tax or allows them to receive a payment from the IRS.

sponsible for paying it to the IRS. Pay the tax as discussed Notice about the EIC. You must give your household
under How Do You Make Tax Payments, later. Also see employee a notice about the EIC if you agree to withhold
What Forms Must You File, later. federal income tax from the employee's wages (as dis-
Use the federal income tax withholding tables in Pub. cussed earlier under Do You Need To Withhold Federal In-
15-T to find out how much to withhold. Figure federal in- come Tax) and the federal income tax withholding tables
come tax withholding on taxable wages before you deduct show that no tax should be withheld. Even if not required,
any amounts for other withheld taxes. Withhold federal in- you’re encouraged to give the employee a notice about
come tax from each payment of wages based on the infor- the EIC if their 2023 wages were less than $56,838
mation included on your employee's Form W-4. Pub. 15-T ($63,398 if married filing jointly).
contains detailed instructions.
Copy B of Form W-2 has a statement about the EIC on
Wages. Figure federal income tax withholding on both the back. If you give your employee that copy by January
cash and noncash wages you pay. Although wages paid 31, you don't have to give the employee any other notice
to a child, spouse, or parent may be excluded from social about the EIC.
security, Medicare, and FUTA taxes as described earlier, If you don't give your employee Copy B of the Form
these wages are still subject to federal income tax. Meas- W-2, your notice about the EIC can be any of the following
ure wages you pay in any form other than cash by the fair items.
market value of the noncash item.

Publication 926 (2024) 9

- 10 -

Page 10 of 18 Fileid: … tions/p926/2024/a/xml/cycle08/source 11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

1. A substitute Form W-2 with the same EIC information ment taxes, give your employer a new Form W-4. Com-
on the back of the employee's copy that is on Copy B plete Form W-4 and show the additional amount you want
of IRS Form W-2. withheld from each paycheck on the appropriate line of
Form W-4.
2. Notice 797, Possible Federal Tax Refund Due to the
If you receive a pension or annuity and want more fed-
Earned Income Credit (EIC).
eral income tax withheld to cover household employment
3. Your own written statement with the same wording as taxes, give the payer a new Form W-4P (or a similar form
in Notice 797. provided by the payer). Complete Form W-4P and show
the additional amount you want withheld from each benefit
If a substitute Form W-2 is given to the employee on time
payment on the appropriate line of Form W-4P.
but doesn't have the required EIC information, you must
See Pub. 505 to make sure you will have the right
notify the employee within 1 week of the date the substi-
amount withheld. It will help you compare your total ex-
tute for Form W-2 is given. If Form W-2 is required but isn't
pected withholding for 2024 with the combined income tax
given on time, you must give the employee Notice 797 or
and employment taxes that you can expect to figure on
your written statement about the EIC by January 31. If
your 2024 tax return. You may also use the IRS Tax With-
Form W-2 isn't required, you must notify the employee by
holding Estimator available at IRS.gov/W4app to estimate
February 7.
the amount of your federal income taxes.

Paying estimated tax. If you want to make estimated tax
How Do You Make Tax payments to cover household employment taxes, get
Form 1040-ES. You can use its payment vouchers to
Payments? make your payments by check or money order. Estimated
tax payments can also be made by cash, credit or debit
When you file your 2024 federal income tax return in 2025, card, and several electronic payment methods. For de-
attach Schedule H (Form 1040) to your Form 1040, tails, see the form instructions or go to IRS.gov/Payments.
1040-SR, 1040-NR, 1040-SS, or 1041. Use Schedule H to You can pay all the employment taxes at once or you
figure your total household employment taxes (social se- can pay them in installments. If you have already made
curity, Medicare, FUTA, and withheld federal income some estimated tax payments for 2024, you should in-
taxes). Add these household employment taxes to your in- crease your remaining payments to cover the employment
come tax. Pay the amount due by April 15, 2025. For more taxes. Estimated tax payments for 2024 are due April 15,
information about using Schedule H, see Schedule H un- June 17, and September 16, 2024, and January 15, 2025.
der What Forms Must You File, later.
Payment option for business employers. If you own a
You can avoid owing tax with your return if you pay
business or a farm operated for profit, you can choose ei-
enough tax during the year to cover your household em-
ther of two ways to pay your 2024 household employment
ployment taxes, as well as your income tax. You can pay
taxes. You can pay them with your federal income tax as
the additional tax in any of the following ways.
previously described, or you can include them with your
• Ask your employer to withhold more federal income federal employment tax deposits or other payments for
tax from your wages in 2024. your business or farm employees. For information on de-
• Ask the payer of your pension or annuity to withhold positing employment taxes, see section 11 of Pub. 15.
more federal income tax from your benefits. If you pay your household employment taxes with your
business or farm employment taxes, you must report your
• Make estimated tax payments for 2024 to the IRS. household employment taxes with those other employ-
• Increase your payments if you already make estimated ment taxes on Form 941, Employer's QUARTERLY Fed-
tax payments. eral Tax Return; Form 944, Employer's ANNUAL Federal
Tax Return; or Form 943, Employer's Annual Federal Tax
You may be subject to the estimated tax under- Return for Agricultural Employees, and Form 940, Employ-
! payment penalty if you didn't pay enough income er's Annual Federal Unemployment (FUTA) Tax Return.
CAUTION and household employment taxes during the year.
See Business employment tax returns, later.
(See Pub. 505 for information about the underpayment
penalty.) However, you won't be subject to the penalty if The deduction that can be taken on Schedules C
both of the following situations apply to you. ! and F (Form 1040) for wages and employment
CAUTION taxes applies only to wages and taxes paid for
• You won't have federal income tax withheld from wa- business and farm employees. You can't deduct the wa-
ges, pensions, or any other payments you receive. ges and employment taxes paid for your household em-
• Your income taxes, excluding your household employ- ployees on your Schedule C or F.
ment taxes, wouldn't be enough to require payment of
estimated taxes. More information. For more information about paying
taxes through federal income tax withholding and estima-
Asking for more federal income tax withholding. If ted tax payments, and figuring the estimated tax penalty,
you’re employed and want more federal income tax with- see Pub. 505.
held from your wages to cover your household employ-

10 Publication 926 (2024)

- 11 -

Page 11 of 18 Fileid: … tions/p926/2024/a/xml/cycle08/source 11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

for Form W-2, give it to them within 30 days after the re-
quest or the last wage payment, whichever is later.
What Forms Must You File?
Schedule H. Use Schedule H (Form 1040) to report
You must file certain forms to report your household em- household employment taxes if you pay any of the follow-
ployee's wages and the federal employment taxes for the ing wages to the employee.
employee if you pay any of the following wages to the em-
ployee. • Social security and Medicare wages of $2,700 or
more.
• Social security and Medicare wages.
• FUTA wages.
• FUTA wages.
• Wages from which you withhold federal income tax.
• Wages from which you withhold federal income tax.
File Schedule H (Form 1040) with your 2024 federal in-
For information on getting employment tax forms, see come tax return by April 15, 2025. If you get an extension
How To Get Tax Help, later. to file your return, the extension will also apply to your
Schedule H.
Employer identification number (EIN). You must in-
clude your EIN on the forms you file for your household Filing options when no return is required. If you’re
employee. An EIN is a nine-digit number issued by the not required to file a 2024 tax return, you have the follow-
IRS. It isn't the same as an SSN. ing two options.
You will ordinarily have an EIN if you previously 1. You can file Schedule H (Form 1040) by itself. See the
TIP paid taxes for employees, either as a household Schedule H (Form 1040) instructions for details.
employer or as a sole proprietor of a business you 2. If, besides your household employee, you have other
own. If you already have an EIN, use that number. employees for whom you report employment taxes on
If you don't have an EIN, you may apply for one online Form 941, Form 944, or Form 943 and on Form 940,
by going to IRS.gov/EIN. You may also apply for an EIN by you can include your taxes for your household em-
faxing or mailing Form SS-4 to the IRS. If you are an inter- ployee on those forms. See Business employment tax
national applicant, you may apply for an EIN by calling returns next.
267-941-1099 (toll call), Monday through Friday from 6:00
Employers having the options previously listed include
a.m. to 11:00 p.m. Eastern time.
certain tax-exempt organizations that don't have to file a
Form W-2. File a separate 2024 Form W-2 for each tax return, such as churches that pay a household worker
household employee to whom you pay either of the follow- to take care of a minister's home.
ing wages during the year.
Business employment tax returns. Don't use Sched-
• Social security and Medicare wages of $2,700 or ule H (Form 1040) if you choose to pay the employment
more. taxes for your household employee with business or farm
employment taxes. (See Payment option for business em-
• Wages from which you withhold federal income tax.
ployers, earlier.) Instead, include the social security, Medi-
You must complete Form W-2 and give Copies B, C, and 2 care, and withheld federal income taxes for the employee
to your employee by January 31, 2025. You must also on the Form 941 or Form 944 you file for your business or
send Copy A of Form W-2 with Form W-3 to the SSA by on the Form 943 you file for your farm. Include the FUTA
January 31, 2025. We encourage you to file Form W-2 tax for the employee on your Form 940.
electronically. Electronic filing is available to all employers If you report the employment taxes for your household
and is free, fast, and secure. Visit the SSA's Employer employee on Form 941, Form 943, or Form 944, file Form
W-2 Filing Instructions & Information website at SSA.gov/ W-2 for that employee with the Form(s) W-2 and Form
employer for guidelines on filing electronically. If filing W-3 for your business or farm employees.
electronically via the SSA's W-2 Online service, the SSA For information on filing Form 941, Form 943, or Form
will generate Form W-3 data from the electronic submis- 944, see Pub. 15. Pub. 15 also provides information about
sion of Form(s) W-2; no separate Form W-3 is required. filing Form 940.
If you're not required to file Form W-2, we encourage
you to provide your household employee with a receipt for
services that includes the dates worked, wages paid, and
a general description of work completed. This receipt will Forms in Spanish
help the household employee to report their wages on
Form 1040 or 1040-SR. Many forms and instructions discussed in this publication
have Spanish-language versions available for employers
Employee who leaves during the year. If an em- and employees. Some examples include Form 941 (sp),
ployee stops working for you before the end of 2024, you Form 944 (sp), Form SS-4 (sp), and Form W-4 (sp). Al-
can file Form W-2 and provide copies to your employee though this publication doesn't reference Spanish-lan-
immediately after you make your final payment of wages. guage forms and instructions in each instance that one is
You don't need to wait until 2025. If the employee asks you

Publication 926 (2024) 11

- 12 -

Page 12 of 18 Fileid: … tions/p926/2024/a/xml/cycle08/source 11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

available, you can see Pub. 15 (sp) and go to IRS.gov to Records related to qualified sick leave wages and
determine if a Spanish-language version is available. TIP qualified family leave wages for leave taken after
March 31, 2021, and before October 1, 2021,
should be kept for at least 6 years. For more information
on substantiation requirements, go to IRS.gov/PLC.
What Records Must You Keep?

Keep your copies of Schedule H (Form 1040) or
other employment tax forms you file and related Can You Claim a Credit for
RECORDS Forms W-2, W-3, and W-4. You must also keep
records to support the information you enter on the forms Child and Dependent Care
you file. If you must file Form W-2, you will need to keep a
record of your employee's name, address, and SSN. Expenses?

If your household employee cares for your dependent who
Wage and tax records. On each payday, you should re-
is under age 13 or for your spouse or dependent who isn't
cord the date and amounts of all the following items.
capable of self-care, you may be able to take an income
• Your employee's cash and noncash wages. tax credit against some of your expenses. To qualify, you
must pay these expenses so you can work or look for
• Any employee social security tax you withhold or
work. If you can take the credit, you can include in your
agree to pay for your employee.
qualifying expenses your share of the federal and state
• Any employee Medicare tax you withhold or agree to employment taxes you pay, as well as the employee's wa-
pay for your employee. ges. For information about the credit, see Pub. 503.
• Any federal income tax you withhold.
• Any state employment taxes you withhold.
How Can You Correct
Employee's SSN. You must keep a record of your em-
ployee's name and SSN exactly as they appear on their Schedule H?
social security card if you pay the employee either of the
following. If you discover that you made an error on a Schedule H
(Form 1040) (or Anexo H (Form 1040) (sp)), the forms
• Social security and Medicare wages of $2,700 or used to correct the error depend on whether the Sched-
more. ule H was attached to another form or whether it was filed
• Wages from which you withhold federal income tax. by itself.

You must ask for your employee's SSN no later than the Schedule H attached to another form. If you discover
first day on which you pay the wages. You may consider an error on a Schedule H that you previously filed with
asking for it when you hire your employee. You should ask Form 1040, Form 1040-SR, Form 1040-NR, or Form
your employee to show you their social security card. The 1040-SS, file Form 1040-X, Amended U.S. Individual In-
employee may show the card if it is available. You may, but come Tax Return, and attach a corrected Schedule H. If
aren't required to, photocopy the card if the employee pro- you filed Form 1040-SS (sp), file a Form 1040-X and at-
vides it. tach a corrected Anexo H. If you discover an error on a
An employee who doesn't have an SSN must apply for Schedule H that you previously filed with Form 1041, U.S.
one on Form SS-5, Application for a Social Security Card. Income Tax Return for Estates and Trusts, file an “amen-
An employee who has lost their social security card or ded” Form 1041 and attach a corrected Schedule H. You
whose name isn't correctly shown on the card may apply discovered (that is, ascertained) the error when you had
for a replacement card. enough information to be able to correct the error. Write
You can download Form SS-5 from the SSA web- “CORRECTED” (or “CORREGIDO”) and the date you dis-
site at SSA.gov/online/ss-5.pdf. covered the error in the top margin of your corrected
Schedule H (or Anexo H) (in bold letters). In addition, ex-
plain the reason for your correction and the date the error
Employees can also get Form SS-5 from any SSA was discovered in Part III of Form 1040-X or in a statement
office or by calling 800-772-1213 or attached to the amended Form 1041.
800-325-0778 (TTY).
Schedule H filed by itself. If you discover an error on a
How long to keep records. Keep your employment tax Schedule H (or Anexo H) that you filed as a stand-alone
records for at least 4 years after the due date of the return return, file another stand-alone Schedule H with the cor-
on which you report the taxes or the date the taxes were rected information. You discovered (that is, ascertained)
paid, whichever is later. the error when you had enough information to be able to
correct the error. Write “CORRECTED” (or “CORRE-
GIDO”) and the date you discovered the error in the top
margin of your corrected Schedule H (or Anexo H) (in bold

12 Publication 926 (2024)

- 13 -

Page 13 of 18 Fileid: … tions/p926/2024/a/xml/cycle08/source 11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

letters). In addition, explain the reason for your correction Required repayment or consent. If you previously
and the date the error was discovered in a statement at- overreported social security and Medicare taxes, you may
tached to the corrected Schedule H. If you have an over- adjust your overpayment only after you’ve repaid or reim-
payment, also write “ADJUSTED” (or “CORREGIDO”) or bursed your employees the amount of the overcollection
“REFUND” (or “REEMBOLSO”) in the top margin, de- of employee tax. You reimburse your employees by apply-
pending on whether you want to adjust your overpayment ing the overwithheld amount against taxes to be withheld
or claim a refund. (See Overpayment of tax, later.) on future wages. You may claim a refund for the overpay-
ment only after you’ve repaid or reimbursed your employ-
When to file. File a corrected Schedule H when you dis- ees the amount of the overcollection or you’ve obtained
cover an error on a previously filed Schedule H. If you’re consents from your employees to file the claim for refund
correcting an underpayment, file a corrected Schedule H for the employee tax. Include a statement that you repaid
no later than the due date of your next tax return (gener- or reimbursed your employees, or obtained their written
ally, April 15 of the following calendar year) after you dis- consents in the case of a claim for refund, in Part III of
cover the error. If you’re correcting an overpayment, file a Form 1040-X or in a statement attached to the amended
corrected Schedule H within the refund period of limita- Form 1041 or the stand-alone corrected Schedule H.
tions (generally, 3 years from the date your original form
was filed or within 2 years from the date you paid the tax, Filing required for Forms W-2 or Forms W-2c.
whichever is later). Whether you previously underreported tax or overreported
tax, you will generally be required to file Form W-2, or their
Underpayment of tax. You must pay any underpayment territorial equivalents (if none was previously filed), or
of social security and Medicare taxes by the time you file Form W-2c to reflect the changes reported on your correc-
the corrected Schedule H. Generally, by filing on time and ted Schedule H.
paying by the time you file the return, you won't be
charged interest (and won't be subject to failure-to-pay or Additional Medicare Tax. Generally, you may not correct
estimated tax penalties) on the balance due. However, un- an error in Additional Medicare Tax withholding for wages
derreported FUTA taxes will be subject to interest. paid to employees in a prior year unless it is an adminis-
trative error. An administrative error occurs if the amount
Overpayment of tax. You may either adjust or claim a re- you entered on Schedule H isn't the amount you actually
fund of an overpayment of social security and Medicare withheld. For example, if the Additional Medicare Tax ac-
taxes on a previously filed Schedule H. However, if you’re tually withheld was incorrectly reported on Schedule H
correcting an overpayment and are filing the corrected due to a mathematical or transposition error, this would be
Schedule H within 90 days of the expiration of the period an administrative error. If a prior year error was a nonadmi-
of limitations, you can only claim a refund of the overpay- nistrative error, you may correct only the wages subject to
ment. Additional Medicare Tax withholding.
Adjust the overpayment. If the corrected Sched- Any underwithheld Additional Medicare Tax must be re-
ule H is filed with a Form 1040-X or an amended Form covered from employees on or before the last day of the
1041, adjust your return by indicating on line 23 of the calendar year in which the underwithholding occurred.
Form 1040-X or on line 30a of the Form 1041 that you Any excess Additional Medicare Tax withholding must be
would like the overpayment applied to your estimated repaid or reimbursed to employees before the end of the
taxes on Form 1040, Form 1040-SR, Form 1040-NR, calendar year in which it was withheld.
Form 1040-SS, Form 1040-SS (sp), or Form 1041 for the
Additional information. For more information about cor-
year in which you’re filing the corrected Schedule H. If the
recting errors on a previously filed Schedule H, see Form
corrected Schedule H is filed as a stand-alone return, ad-
944-X: Which process should you use? on page 6 of
just your return by writing “ADJUSTED” (or “CORRE-
Form 944-X, and the Instructions for Form 944-X (substi-
GIDO”) in the top margin (in bold letters). If you adjust your
tute “Schedule H” for “Form 944-X”). Also go to IRS.gov/
return, you won't receive interest on your overpayment. If
CorrectingEmploymentTaxes for general information about
the corrected Schedule H will be filed within 90 days of the
correcting employment taxes.
expiration of the refund period of limitations, you may not
adjust the return and must claim a refund for the overpay-
ment. You may not adjust your return to correct overpay-
ments of FUTA tax. How To Get Tax Help

Claim for refund process. If the corrected Sched- If you have questions about a tax issue; need help prepar-
ule H is filed with a Form 1040-X or an amended Form ing your tax return; or want to download free publications,
1041, claim a refund by indicating that you would like the forms, or instructions, go to IRS.gov to find resources that
overpayment refunded to you on Form 1040-X, line 22, or can help you right away.
Form 1041, line 30b. If the corrected Schedule H is filed
as a stand-alone return, claim a refund by writing “RE- Preparing and filing your tax return. After receiving all
FUND” (or “REEMBOLSO”) in the top margin (in bold let- your wage and earnings statements (Forms W-2, W-2G,
ters). You will receive interest on any overpayment refun- 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment
ded, unless the overpayment is for FUTA tax because you compensation statements (by mail or in a digital format) or
were entitled to increased credits for state contributions. other government payment statements (Form 1099-G);

Publication 926 (2024) 13

- 14 -

Page 14 of 18        Fileid: … tions/p926/2024/a/xml/cycle08/source                           11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

and  interest,  dividend,  and  retirement  statements  from         • The Sales Tax Deduction Calculator IRS.gov/ (
banks and investment firms (Forms 1099), you have sev-                 SalesTax) figures the amount you can claim if you 
eral options to choose from to prepare and file your tax re-           itemize deductions on Schedule A (Form 1040).
turn.  You  can  prepare  the  tax  return  yourself,  see  if  you 
                                                                             Getting  answers  to  your  tax  questions.  On 
qualify for free tax preparation, or hire a tax professional to 
                                                                             IRS.gov,  you  can  get  up-to-date  information  on 
prepare your return.
                                                                             current events and changes in tax law.
Free options for tax preparation.  Your options for pre-             • IRS.gov/Help: A variety of tools to help you get an-
paring  and  filing  your  return  online  or  in  your  local  com-   swers to some of the most common tax questions.
munity, if you qualify, include the following.
                                                                     • IRS.gov/ITA: The Interactive Tax Assistant, a tool that 
•  Free File. This program lets you prepare and file your              will ask you questions and, based on your input, pro-
   federal individual income tax return for free using soft-           vide answers on a number of tax topics.
   ware or Free File Fillable Forms. However, state tax 
   preparation may not be available through Free File. Go            • IRS.gov/Forms: Find forms, instructions, and publica-
                                                                       tions. You will find details on the most recent tax 
   to IRS.gov/FreeFile to see if you qualify for free online 
                                                                       changes and interactive links to help you find answers 
   federal tax preparation, e-filing, and direct deposit or 
                                                                       to your questions.
   payment options.
•  VITA. The Volunteer Income Tax Assistance (VITA)                  • You may also be able to access tax information in your 
                                                                       e-filing software.
   program offers free tax help to people with 
   low-to-moderate incomes, persons with disabilities, 
   and limited-English-speaking taxpayers who need                   Need someone to prepare your tax return?            There are 
   help preparing their own tax returns. Go to IRS.gov/              various  types  of  tax  return  preparers,  including  enrolled 
   VITA, download the free IRS2Go app, or call                       agents, certified public accountants (CPAs), accountants, 
   800-906-9887 for information on free tax return prepa-            and many others who don’t have professional credentials. 
   ration.                                                           If  you  choose  to  have  someone  prepare  your  tax  return, 
•  TCE. The Tax Counseling for the Elderly (TCE) pro-                choose that preparer wisely. A paid tax preparer is:
   gram offers free tax help for all taxpayers, particularly         • Primarily responsible for the overall substantive accu-
   those who are 60 years of age and older. TCE volun-                 racy of your return,
   teers specialize in answering questions about pen-
   sions and retirement-related issues unique to seniors.            • Required to sign the return, and
   Go to IRS.gov/TCE or download the free IRS2Go app                 • Required to include their preparer tax identification 
   for information on free tax return preparation.                     number (PTIN).
•  MilTax. Members of the U.S. Armed Forces and quali-                       Although the tax preparer always signs the return, 
   fied veterans may use MilTax, a free tax service of-              !       you're  ultimately  responsible  for  providing  all  the 
   fered by the Department of Defense through Military               CAUTION information required for the preparer to accurately 
   OneSource. For more information, go to                            prepare your return and for the accuracy of every item re-
   MilitaryOneSource MilitaryOneSource.mil/MilTax (  ).              ported on the return. Anyone paid to prepare tax returns 
      Also, the IRS offers Free Fillable Forms, which can            for  others  should  have  a  thorough  understanding  of  tax 
   be completed online and then e-filed regardless of in-            matters. For more information on how to choose a tax pre-
   come.                                                             parer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Using online tools to help prepare your return.    Go to 
IRS.gov/Tools for the following.                                     Employers can register to use Business Services On-
                                                                     line. The SSA offers online service at SSA.gov/employer 
•  The Earned Income Tax Credit Assistant IRS.gov/ (
                                                                     for fast, free, and secure W-2 filing options to CPAs, ac-
   EITCAssistant) determines if you’re eligible for the 
                                                                     countants,  enrolled  agents,  and  individuals  who  process 
   earned income credit (EIC).
                                                                     Form W-2 and Form W-2c.
•  The Online EIN Application IRS.gov/EIN (   ) helps you 
   get an employer identification number (EIN) at no                 IRS social media.  Go to IRS.gov/SocialMedia to see the 
   cost.                                                             various social media tools the IRS uses to share the latest 
                                                                     information on tax changes, scam alerts, initiatives, prod-
•  The Tax Withholding Estimator IRS.gov/W4App (   )                 ucts, and services. At the IRS, privacy and security are our 
   makes it easier for you to estimate the federal income            highest priority. We use these tools to share public infor-
   tax you want your employer to withhold from your pay-             mation  with  you. Don’t  post  your  social  security  number 
   check. This is tax withholding. See how your withhold-            (SSN)  or  other  confidential  information  on  social  media 
   ing affects your refund, take-home pay, or tax due.               sites. Always protect your identity when using any social 
•  The First-Time Homebuyer Credit Account Look-up                   networking site.
   (IRS.gov/HomeBuyer) tool provides information on 
   your repayments and account balance.

14                                                                                            Publication 926 (2024)

- 15 -

Page 15 of 18 Fileid: … tions/p926/2024/a/xml/cycle08/source 11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

The following IRS YouTube channels provide short, in- Access your online account (individual taxpayers
formative videos on various tax-related topics in English, only). Go to IRS.gov/Account to securely access infor-
Spanish, and ASL. mation about your federal tax account.
• Youtube.com/irsvideos. • View the amount you owe and a breakdown by tax
year.
• Youtube.com/irsvideosmultilingua.
• Youtube.com/irsvideosASL. • See payment plan details or apply for a new payment
plan.
Watching IRS videos. The IRS Video portal • Make a payment or view 5 years of payment history
(IRSVideos.gov) contains video and audio presentations and any pending or scheduled payments.
for individuals, small businesses, and tax professionals.
• Access your tax records, including key data from your
Online tax information in other languages. You can most recent tax return, and transcripts.
find information on IRS.gov/MyLanguage if English isn’t • View digital copies of select notices from the IRS.
your native language.
• Approve or reject authorization requests from tax pro-
Free Over-the-Phone Interpreter (OPI) Service. The fessionals.
IRS is committed to serving taxpayers with limited-English View your address on file or manage your communica-
•
proficiency (LEP) by offering OPI services. The OPI Serv- tion preferences.
ice is a federally funded program and is available at Tax-
payer Assistance Centers (TACs), most IRS offices, and Get a transcript of your return. With an online account,
every VITA/TCE tax return site. The OPI Service is acces- you can access a variety of information to help you during
sible in more than 350 languages. the filing season. You can get a transcript, review your
most recently filed tax return, and get your adjusted gross
Accessibility Helpline available for taxpayers with income. Create or access your online account at IRS.gov/
disabilities. Taxpayers who need information about ac- Account.
cessibility services can call 833-690-0598. The Accessi-
bility Helpline can answer questions related to current and Tax Pro Account. This tool lets your tax professional
future accessibility products and services available in al- submit an authorization request to access your individual
ternative media formats (for example, braille, large print, taxpayer IRS online account. For more information, go to
audio, etc.). The Accessibility Helpline doesn’t have ac- IRS.gov/TaxProAccount.
cess to your IRS account. For help with tax law, refunds, or
account-related issues, go to IRS.gov/LetUsHelp. Using direct deposit. The safest and easiest way to re-
ceive a tax refund is to e-file and choose direct deposit,
Note. Form 9000, Alternative Media Preference, or which securely and electronically transfers your refund di-
Form 9000(SP) allows you to elect to receive certain types rectly into your financial account. Direct deposit also
of written correspondence in the following formats. avoids the possibility that your check could be lost, stolen,
• Standard Print. destroyed, or returned undeliverable to the IRS. Eight in
10 taxpayers use direct deposit to receive their refunds. If
• Large Print. you don’t have a bank account, go to IRS.gov/
• Braille. DirectDeposit for more information on where to find a bank
or credit union that can open an account online.
• Audio (MP3).
• Plain Text File (TXT). Reporting and resolving your tax-related identity
theft issues.
• Braille Ready File (BRF).
• Tax-related identity theft happens when someone
Disasters. Go to IRS.gov/DisasterRelief to review the steals your personal information to commit tax fraud.
available disaster tax relief. Your taxes can be affected if your SSN is used to file a
fraudulent return or to claim a refund or credit.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print most of the forms, in- • The IRS doesn’t initiate contact with taxpayers by
structions, and publications you may need. Or, you can go email, text messages (including shortened links), tele-
to IRS.gov/OrderForms to place an order. phone calls, or social media channels to request or
verify personal or financial information. This includes
Getting tax publications and instructions in eBook requests for personal identification numbers (PINs),
format. Download and view most tax publications and in- passwords, or similar information for credit cards,
structions (including Pub. 926) on mobile devices as banks, or other financial accounts.
eBooks at IRS.gov/eBooks. • Go to IRS.gov/IdentityTheft, the IRS Identity Theft
IRS eBooks have been tested using Apple's iBooks for Central webpage, for information on identity theft and
iPad. Our eBooks haven’t been tested on other dedicated data security protection for taxpayers, tax professio-
eBook readers, and eBook functionality may not operate nals, and businesses. If your SSN has been lost or
as intended. stolen or you suspect you’re a victim of tax-related

Publication 926 (2024) 15

- 16 -

Page 16 of 18 Fileid: … tions/p926/2024/a/xml/cycle08/source 11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

identity theft, you can learn what steps you should • Use the Offer in Compromise Pre-Qualifier to see if
take. you can settle your tax debt for less than the full
amount you owe. For more information on the Offer in
• Get an Identity Protection PIN (IP PIN). IP PINs are
Compromise program, go to IRS.gov/OIC.
six-digit numbers assigned to taxpayers to help pre-
vent the misuse of their SSNs on fraudulent federal in- Filing an amended return. Go to IRS.gov/Form1040X
come tax returns. When you have an IP PIN, it pre- for information and updates.
vents someone else from filing a tax return with your
SSN. To learn more, go to IRS.gov/IPPIN. Checking the status of your amended return. Go to
IRS.gov/WMAR to track the status of Form 1040-X amen-
Ways to check on the status of your refund. ded returns.
• Go to IRS.gov/Refunds. It can take up to 3 weeks from the date you filed
• Download the official IRS2Go app to your mobile de- ! your amended return for it to show up in our sys-
vice to check your refund status. CAUTION tem, and processing it can take up to 16 weeks.

• Call the automated refund hotline at 800-829-1954.
Understanding an IRS notice or letter you’ve re-
The IRS can’t issue refunds before mid-February ceived. Go to IRS.gov/Notices to find additional informa-
! for returns that claimed the EIC or the additional tion about responding to an IRS notice or letter.
CAUTION child tax credit (ACTC). This applies to the entire
refund, not just the portion associated with these credits. Responding to an IRS notice or letter. You can now
upload responses to all notices and letters using the
Making a tax payment. Payments of U.S. tax must be Document Upload Tool. For notices that require additional
remitted to the IRS in U.S. dollars. Digital assets are not action, taxpayers will be redirected appropriately on
accepted. Go to IRS.gov/Payments for information on how IRS.gov to take further action. To learn more about the
to make a payment using any of the following options. tool, go to IRS.gov/Upload.

• IRS Direct Pay: Pay your individual tax bill or estimated Note. You can use Schedule LEP (Form 1040), Re-
tax payment directly from your checking or savings ac- quest for Change in Language Preference, to state a pref-
count at no cost to you. erence to receive notices, letters, or other written commu-
• Debit Card, Credit Card, or Digital Wallet: Choose an nications from the IRS in an alternative language. You may
approved payment processor to pay online or by not immediately receive written communications in the re-
phone. quested language. The IRS’s commitment to LEP taxpay-
ers is part of a multi-year timeline that began providing
• Electronic Funds Withdrawal: Schedule a payment translations in 2023. You will continue to receive communi-
when filing your federal taxes using tax return prepara- cations, including notices and letters, in English until they
tion software or through a tax professional. are translated to your preferred language.
• Electronic Federal Tax Payment System: Best option
for businesses. Enrollment is required. Contacting your local TAC. Keep in mind, many ques-
tions can be answered on IRS.gov without visiting a TAC.
• Check or Money Order: Mail your payment to the ad- Go to IRS.gov/LetUsHelp for the topics people ask about
dress listed on the notice or instructions. most. If you still need help, TACs provide tax help when a
• Cash: You may be able to pay your taxes with cash at tax issue can’t be handled online or by phone. All TACs
a participating retail store. now provide service by appointment, so you’ll know in ad-
vance that you can get the service you need without long
• Same-Day Wire: You may be able to do same-day wait times. Before you visit, go to IRS.gov/TACLocator to
wire from your financial institution. Contact your finan- find the nearest TAC and to check hours, available serv-
cial institution for availability, cost, and time frames. ices, and appointment options. Or, on the IRS2Go app,
under the Stay Connected tab, choose the Contact Us op-
Note. The IRS uses the latest encryption technology to
tion and click on “Local Offices.”
ensure that the electronic payments you make online, by
phone, or from a mobile device using the IRS2Go app are
safe and secure. Paying electronically is quick, easy, and The Taxpayer Advocate Service (TAS)
faster than mailing in a check or money order. Is Here To Help You
What if I can’t pay now? Go to IRS.gov/Payments for What Is TAS?
more information about your options.
TAS is an independent organization within the IRS that
• Apply for an online payment agreement IRS.gov/ ( helps taxpayers and protects taxpayer rights. TAS strives
OPA) to meet your tax obligation in monthly install- to ensure that every taxpayer is treated fairly and that you
ments if you can’t pay your taxes in full today. Once know and understand your rights under the Taxpayer Bill
you complete the online process, you will receive im- of Rights.
mediate notification of whether your agreement has
been approved.

16 Publication 926 (2024)

- 17 -

Page 17 of 18 Fileid: … tions/p926/2024/a/xml/cycle08/source 11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

How Can You Learn About Your Taxpayer • Download Pub. 1546, The Taxpayer Advocate Service
Rights? Is Your Voice at the IRS, available at IRS.gov/pub/irs-
pdf/p1546.pdf;
The Taxpayer Bill of Rights describes 10 basic rights that Call the IRS toll free at 800-TAX-FORM
•
all taxpayers have when dealing with the IRS. Go to (800-829-3676) to order a copy of Pub. 1546;
TaxpayerAdvocate.IRS.gov to help you understand what
these rights mean to you and how they apply. These are • Check your local directory; or
your rights. Know them. Use them. • Call TAS toll free at 877-777-4778.

What Can TAS Do for You? How Else Does TAS Help Taxpayers?

TAS can help you resolve problems that you can’t resolve TAS works to resolve large-scale problems that affect
with the IRS. And their service is free. If you qualify for many taxpayers. If you know of one of these broad issues,
their assistance, you will be assigned to one advocate report it to TAS at IRS.gov/SAMS. Be sure to not include
who will work with you throughout the process and will do any personal taxpayer information.
everything possible to resolve your issue. TAS can help
you if:
Low Income Taxpayer Clinics (LITCs)
• Your problem is causing financial difficulty for you,
your family, or your business; LITCs are independent from the IRS and TAS. LITCs rep-
• You face (or your business is facing) an immediate resent individuals whose income is below a certain level
threat of adverse action; or and who need to resolve tax problems with the IRS. LITCs
can represent taxpayers in audits, appeals, and tax collec-
• You’ve tried repeatedly to contact the IRS but no one tion disputes before the IRS and in court. In addition,
has responded, or the IRS hasn’t responded by the LITCs can provide information about taxpayer rights and
date promised. responsibilities in different languages for individuals who
speak English as a second language. Services are offered
How Can You Reach TAS? for free or a small fee. For more information or to find an
LITC near you, go to the LITC page at
TAS has offices in every state, the District of Columbia,
TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134,
and Puerto Rico. To find your advocate’s number:
Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/
• Go to TaxpayerAdvocate.IRS.gov/Contact-Us; p4134.pdf.

Publication 926 (2024) 17

- 18 -

Page 18 of 18        Fileid: … tions/p926/2024/a/xml/cycle08/source                  11:35 - 19-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                    To help us develop a more useful index, please let us know if you have ideas for index entries.
Index               See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                        940  11
A                                       941  11                             R
Additional Medicare Tax 5 7,            943  11                             Records you must keep      12
Assistance (See Tax help)               944  11
                                        I-9 4                               S
B                                       Schedule H (Form 1040) 10 11, 
                                                                            Schedule H (Form 1040)     10 11, 
                                        SS-4  11
Baby-sitting costs (See Child and                                           Schedule H attached to another 
  dependent care expenses)              SS-5  12                             form  12
Babysitters (See Household employee)    W-2  9 11,                          Schedule H filed by itself 12
Business employers, employment tax      W-4  9 10,                          Self-employed workers 
  payment option    10                  W-4P  10                             (See Nonemployees)
Butlers (See Household employee)      Forms you must file  11               Social security and Medicare:
                                      FUTA (See Federal Unemployment (FUTA)  Taxes   5
C                                       Tax)                                 Wages    6
                                                                            Social security number, employee's           12
Caretakers (See Household employee)   H                                     State:
Certified professional employer 
  organizations (CPEOs)    2          Health aides (See Household employee)  Disability payments 6
Child and dependent care expenses,    House cleaning workers                 Employment taxes 4
  credit for 12                         (See Household employee)
Cooks (See Household employee)        Household employee   3                T
Correcting Schedule H   12            Housekeepers (See Household 
Credit reduction states 3               employee)                           Tax credits:
                                      How to increase withholding  10        Child and dependent care expenses           12
D                                     How to pay estimated tax 10            Earned income   9
                                                                            Tax help 13
Dependent care expenses    12         I                                     Taxes:
Disability payments, state 6                                                 How to make payments      10
Domestic worker (See Household        Income tax withholding, increasing     Medicare   5
  employee)                             (See How to increase withholding)
                                                                             Social security 5
Drivers (See Household employee)
                                      L
                                                                            U
E                                     Legal employee   4
                                                                            Unemployment taxes:
Earned income credit (EIC)  9                                                Federal  7
EIC notice 9                          M
                                                                             State 4
Employer identification number        Maids (See Household employee)        USCIS website 4
  (EIN)  11                           Medicaid waiver payments    3
Employing an alien legally (See Legal Medicare (See Social security and     W
  employee)                             Medicare taxes)
Employment eligibility verification                                         Wages:
  form 4                              N                                      Cash  6
                                                                             FUTA    9
Employment taxes:                     Nannies (See Household employee)       Medicare   6
  Need to pay 4                       Nonemployees   4                       Social security 6
  Payment options 10                  Nurses, private (See Household         State disability payments 6
  Tax returns 11                        employee)
Estimated tax, paying  10                                                   Withholding:
                                      O                                      Employee's share 6
F                                                                            Federal income tax  9
                                      Outsourcing payroll duties  2
Federal income tax withholding,                                              How to increase  10
                                                                             Wages    9
  increasing (See How to increase     P
  withholding)
Federal unemployment (FUTA) tax     7 Publications (See Tax help)           Y
Form:                                                                       Yard workers (See Household employee)
  1040-ES  10

18                                                                                        Publication 926 (2024)

PDF file checksum: 2070767270

(Plugin #1/9.12/13.0)