We have assembled the following list of links to help our clients and website visitors learn more about tax and other obligations relating to the employment of household employees (nannies, housekeepers, etc).  We hope you will find the links helpful.  We are not responsible for the validity of the content of the websites or documents linked.  Household employees will need to have a valid social security number and be authorized to work in the U.S. before employers are legally able to hire the employee and effectively comply with the other requirements of the law.  The act of sponsoring an employee alone does not make that employee work authorized during the sponsorship process.

Primary Sources of Information: 

I.R.S. Household Employer Guide – Publication 926 (http://www.irs.gov/pub/irs-pdf/p926.pdf)

Third Party Information Available on the Internet:

 http://www.4homehelp.com/taxpayroll/hwsFAQ.cfm

 http://www.householdpayday.com/FAQ.html#58925

 http://www.householdpayday.com/requirements.html

Using a Payroll Service

Many household employers will find it easier to comply with payroll and reporting requirements by hiring a payroll service.  Some of the payroll services we found on the internet (not specifically recommended or endorsed by G&G) include:

 http://www.4nannytaxes.com/

 https://www.paycycle.com/external/household/overview.jsp

 http://www.householdpayday.com/service.html