Also know as Publication 926, this publication applies to you only if you have a household employee. If you have a household employee in any calendar year, you may need to pay state and federal employment taxes for that year. You generally must add your federal employment taxes to the income tax that you will report on your 2016 federal income tax return.
If you have hired a Caregiver through our site, you have a household employee and, will most likely need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding). It explains how to figure, pay, and report these taxes for your household employee. It also explains what records you need to keep.
This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee.