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Future Developments
Publication 926
For the latest information about developments related to
Pub. 926, such as legislation enacted after it was
published, go to IRS.gov/Pub926.
Household
Employer’s Tax What’s New
Guide
For use in
2026
Get forms and other information faster and easier at:
• IRS.gov (English)
• IRS.gov/Spanish (Español)
• IRS.gov/Chinese (中文)
Nov 24, 2025
• IRS.gov/Korean (한국어)
• IRS.gov/Russian (Pусский)
• IRS.gov/Vietnamese (Tiếng Việt)
Social security and Medicare taxes for 2026. The social security tax rate is 6.2% each for the employee and
employer. The social security wage base limit is $184,500.
The Medicare tax rate is 1.45% each for the employee
and employer, unchanged from 2025. There is no wage
base limit for Medicare tax.
Social security and Medicare taxes apply to the wages
of household workers you pay $3,000 or more in cash wages in 2026. For more information, see Cash wages, later.
Withholding on qualified overtime compensation.
For tax years beginning after 2024, and ending before
2029, P.L. 119-21, commonly known as the One Big
Beautiful Bill Act, allows individuals (employees and other
workers not treated as employees) to deduct up to
$12,500 ($25,000 if married filing jointly) of qualified overtime compensation on their income tax returns. Qualified
overtime is compensation that exceeds the regular rate of
pay (such as the "half" portion of time-and-a-half compensation) that is required to be paid to an individual under
section 7 of the Fair Labor Standards Act (FLSA) of 1938.
The FLSA provides that employers must generally pay
covered, nonexempt employees at least one-and-a-half
times their regular rate of pay for hours worked over 40
hours per week. For more information about private
homes and domestic service employment under the
FLSA, go to dol.gov/agencies/whd/fact-sheets/79-flsaprivate-home-domestic-service. Employers must use an
employee’s updated Form W-4, Employee’s Withholding
Certificate, if one is submitted by the employee, and the
federal income tax withholding procedures in Pub. 15-T,
Federal Income Tax Withholding Methods, to allow the
employee to account for their expected deduction and receive more money in each paycheck instead of waiting until filing their income tax return to receive the full benefit of
this deduction. Overtime compensation is still generally
subject to both the employer share and employee share of
social security tax and Medicare tax.
Employers and other payers must file information returns (for example, Forms W-2, 1099-MISC, and
1099-NEC) with the Social Security Administration (SSA)
or IRS, as applicable, and furnish statements to overtime
recipients showing qualified overtime compensation paid
during the year. However, the IRS has provided transition
relief to employers and payers for the tax year 2025 reporting requirements. For more information, see Notice
2025-62, 2025-48 I.R.B. 740, available at IRS.gov/irb/
2025-48_IRB#NOT-2025-62.
Electronic payment. The IRS recommends paying electronically whenever possible. Options to pay electronically
include using your bank account with Direct Pay, your
Publication 926 (2026) Catalog Number 64286A
Department of the Treasury Internal Revenue Service www.irs.gov
debit or credit card, your digital wallet, or your IRS Online
Account. Go to IRS.gov/Pay to see all your payment options.
Bicycle commuting reimbursements. P.L. 119–21 permanently eliminates the exclusion of qualified bicycle
commuting reimbursements from your employee’s income
for tax years beginning after 2025. See Qualified bicycle
commuting reimbursement eliminated, later.
Qualified parking exclusion and commuter transportation benefit. For 2026, the monthly exclusion for qualified parking is $340 and the monthly exclusion for commuter highway vehicle transportation and transit passes is
$340.
Reminders
2026 withholding tables. The federal income tax withholding tables are included in Pub. 15-T, Federal Income
Tax Withholding Methods, available at IRS.gov/Pub15T.
2026 federal income tax withholding. The household
employer rules for federal income tax withholding have not
changed. That is, you’re not required to withhold federal
income tax from wages you pay a household employee.
You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Employers will figure withholding based on the information
from the employee’s most recently submitted Form W-4,
Employee’s Withholding Certificate. All newly hired employees must use the redesigned Form W-4. Similarly, any
other employees who wish to adjust their withholding must
use the redesigned form. For the latest information about
developments related to Form W-4, go to IRS.gov/
FormW4.
Filing due date for 2026 Forms W-2 and W-3. Both paper and electronically filed 2026 Forms W-2, Wage and
Tax Statement, and W-3, Transmittal of Wage and Tax
Statements, must be filed with the SSA by February 1,
2027.
Unless otherwise noted, references throughout this
publication to Form W-2 include Form 499R-2/W-2PR; references to Form W-2c, Corrected Wage and Tax Statement, include Form 499R-2c/W-2cPR; and references to
Form W-3 include Form W-3 (PR).
Disaster tax relief. Disaster tax relief is available for
those impacted by disasters. For more information about
disaster relief, go to IRS.gov/DisasterTaxRelief.
The COVID-19 related credit for qualified sick and
family leave wages is limited to leave taken after
March 31, 2020, and before October 1, 2021, and may
no longer be claimed on Schedule H (Form 1040).
The time periods for providing the leave for the credits for
qualified sick and family leave wages, as enacted under
the Families First Coronavirus Response Act (FFCRA)
and amended and extended by the COVID-related Tax
Relief Act of 2020, for leave taken after March 31, 2020,
and before April 1, 2021, and the credit for qualified sick
and family leave wages under sections 3131, 3132, and
3133 of the Internal Revenue Code, as enacted under the
American Rescue Plan Act of 2021 (the ARP), for leave
2
taken after March 31, 2021, and before October 1, 2021,
have expired. Effective for tax periods beginning after
2023, the lines used to claim the credit for qualified sick
and family leave wages have been removed from Schedule H (Form 1040), Household Employment Taxes, because it would be extremely rare for an employer to pay
wages after 2023 for qualified sick and family leave taken
after March 31, 2020, and before October 1, 2021.
Certification program for professional employer organizations (PEOs). The Stephen Beck, Jr., Achieving a
Better Life Experience Act of 2014 required the IRS to establish a voluntary certification program for PEOs. PEOs
handle various payroll administration and tax reporting responsibilities for their business clients and are typically
paid a fee based on payroll costs. To become and remain
certified under the certification program, certified professional employer organizations (CPEOs) must meet various requirements described in sections 3511 and 7705
and related published guidance. Certification as a CPEO
may affect the employment tax liabilities of both the CPEO
and its customers. A CPEO is generally treated for employment tax purposes as the employer of any individual
who performs services for a customer of the CPEO and is
covered by a contract described in section 7705(e)(2) between the CPEO and the customer (CPEO contract), but
only for wages and other compensation paid to the individual by the CPEO. To become a CPEO, the organization
must apply through the IRS Online Registration System.
For more information or to apply to become a CPEO, go to
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.
Outsourcing payroll duties. Generally, as an employer,
you’re responsible to ensure that tax returns are filed and
deposits and payments are made, even if you contract
with a third party to perform these acts. You remain responsible if the third party fails to perform any required action. Before you choose to outsource any of your payroll
and related tax duties (that is, withholding, reporting, and
paying over social security, Medicare, federal unemployment, and income taxes) to a third-party payer, such as a
payroll service provider or reporting agent, go to IRS.gov/
OutsourcingPayrollDuties for helpful information on this
topic. If a CPEO pays wages and other compensation to
an individual performing services for you, and the services
are covered by a CPEO contract, then the CPEO is generally treated as the employer, but only for wages and other
compensation paid to the individual by the CPEO. However, with respect to certain employees covered by a
CPEO contract, you may also be treated as an employer
of the employees and, consequently, may also be liable for
federal employment taxes imposed on wages and other
compensation paid by the CPEO to such employees. For
more information on the different types of third-party payer
arrangements, see section 16 of Pub. 15.
Credit reduction states. A state that hasn’t repaid
money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state.” The Department of Labor determines these states. If an employer
pays wages that are subject to the unemployment tax laws
Publication 926 (2026)
of a credit reduction state, that employer must pay additional deferral unemployment tax. See the Instructions for
Schedule H (Form 1040) for more information.
Medicaid waiver payments. Notice 2014-7 provides
that certain Medicaid waiver payments are excludable
from income for federal income tax purposes. See Notice
2014-7, 2014-4 I.R.B. 445, available at IRS.gov/irb/
2014-04_IRB#NOT-2014-7. For more information, including questions and answers related to Notice 2014-7, go to
IRS.gov/MedicaidWaiverPayments.
Pub. 51 has been discontinued. Pub. 51, Agricultural
Employer’s Tax Guide, has been discontinued. Pub. 15
can now be used by all employers, including agricultural
employers and employers in the U.S. territories. If you prefer Pub. 15 in Spanish, Pub. 15 (sp) is now available.
Photographs of missing children. The IRS is a proud
partner with the National Center for Missing & Exploited
Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring
these children home by looking at the photographs and
calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
Introduction
The information in this publication applies to you only if
you have a household employee. If you have a household
employee in 2026, you may need to pay state and federal
employment taxes for 2026. You must generally add your
federal employment taxes to the income tax that you will
report on your 2026 federal income tax return.
This publication will help you decide whether you have
a household employee and, if you do, whether you need to
pay federal employment taxes (social security tax, Medicare tax, federal unemployment tax under the Federal Unemployment Tax Act (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.
Comments and suggestions. We welcome your comments about this publication and suggestions for future
editions.
You can send us comments through IRS.gov/
FormComments. Or you can write:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Although we can’t respond individually to each comment received, we do appreciate your feedback and will
consider your comments and suggestions as we revise
our tax forms, instructions, and publications. Don’t send
Publication 926 (2026)
tax questions, tax returns, or payments to the above address.
Getting answers to your tax questions. If you have
a tax question not answered by this publication or the How
To Get Tax Help section at the end of this publication, go
to the IRS Interactive Tax Assistant page at IRS.gov/
Help/ITA where you can find topics by using the search
feature or viewing the categories listed.
Getting tax forms, instructions, and publications.
Go to IRS.gov/Forms to download current and prior-year
forms, instructions, and publications.
Ordering tax forms, instructions, and publications.
Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order
prior-year forms and instructions. The IRS will process
your order for forms and publications as soon as possible.
Don’t resubmit requests you’ve already sent us. You can
get forms and publications faster online.
Do You Have a Household
Employee?
You have a household employee if you hired someone to
do household work and that worker is your employee. The
worker is your employee if you can control not only what
work is done, but how it is done. If the worker is your employee, it doesn’t matter whether the work is full time or
part time, or that you hired the worker through an agency
or from a list provided by an agency or association. Also, it
doesn't matter if the wages paid are for work done hourly,
daily, weekly, or by the job.
Example. You pay Peyton Shore to babysit your child
and do light housework 4 days a week in your home. Peyton follows your specific instructions about household and
childcare duties. You provide the household equipment
and supplies that Peyton needs to do the work. Peyton is
your household employee.
Household work. Household work is work done in or
around your home. Some examples of workers who do
household work are:
• Babysitters,
• Butlers,
• Caretakers,
• Cooks,
• Domestic workers,
• Drivers,
• Health aides,
• Housecleaning workers,
• Housekeepers,
• Maids,
• Nannies,
3
• Private nurses, and
• Yard workers.
Household work doesn’t include services performed by
these workers unless the services are performed in or
around your private home. A separate and distinct dwelling unit maintained by you in an apartment house, hotel,
or other similar establishment is considered a private
home. Services not of a household nature, such as services performed as a private secretary, tutor, or librarian,
even though performed in your home, aren’t considered
household work.
Workers who aren’t your employees. If only the worker
can control how the work is done, the worker isn’t your
employee but is self-employed. A self-employed worker
usually provides their own tools and offers services to the
general public in an independent business.
A worker who performs childcare services for you in
their home generally isn’t your employee.
If an agency provides the worker and controls what
work is done and how it is done, the worker isn’t your employee.
Example. You made an agreement with a worker to
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 supplies, and instructs the helpers how to do their jobs. Neither the worker nor their helpers are your employees.
More information. For more information about who is an
employee, see section 1 of Pub. 15-A.
Can Your Employee Legally
Work in the United States?
Caution: It is unlawful for you to knowingly hire or continue to employ a person who can’t legally work in the United States.
When you hire a household employee to work for you
on a regular basis, you and the employee must each complete the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. No later
than the first day of work, the employee must complete the
employee section of the form by providing certain required
information and attesting to their current work eligibility
status in the United States. You must complete the employer section by examining documents presented by the
employee as evidence of their identity and employment eligibility. Acceptable documents to establish identity and
employment eligibility are listed on Form I-9. You should
keep the completed Form I-9 in your own records. Don’t
submit it to the IRS, the USCIS, or any other government
or other entity. The form must be kept available for review
upon notice by an authorized U.S. Government official.
For more information on completing Form I-9, see
M-274, Handbook for Employers, published by the USCIS.
4
You can get Form I-9 and the USCIS Handbook for Employers by going to the USCIS website at USCIS.gov/I-9Central.
Note: Form I-9 is available in Spanish. Only employers
located in Puerto Rico may complete the Spanish version
of Form I-9 instead of the English version. Go to
USCIS.gov/I-9 to get the English and Spanish versions of
Form I-9 and their separate instructions.
If you have questions about the employment eligibility
verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 800-357-2099.
You may use the Social Security Number Verification
Service (SSNVS) at SSA.gov/employer/ssnv.htm to verify
that an employee name matches a social security number
(SSN). A person may have a valid SSN but not be authorized to work in the United States. You may use E-Verify at
E-Verify.gov to confirm the employment eligibility of newly
hired employees.
Do You Need To Pay
Employment Taxes?
If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay
FUTA tax, or both. To find out, read Table 1.
You don’t need to withhold federal income tax from your
household employee’s wages. But if your employee asks
you to withhold it, you can. See Do You Need To Withhold
Federal Income Tax, later.
If you need to pay social security, Medicare, or FUTA
tax or choose to withhold federal income tax, read Table 2
for an overview of what you may need to do.
Tip: If you don’t need to pay social security, Medicare,
or FUTA tax and don’t choose to withhold federal income
tax, read State employment taxes next. The rest of this
publication doesn’t apply to you.
State employment taxes. You should contact your state
unemployment tax agency to find out whether you need to
pay state unemployment tax for your household employee. For a list of state unemployment tax agencies, go
to the U.S. Department of Labor’s website at
oui.doleta.gov/unemploy/agencies.asp. You should also
determine if you need to pay or collect other state employment taxes or carry workers’ compensation insurance.
Consequences of not paying employment taxes. If
you have a household employee and you’re required to
withhold and pay employment taxes and you don’t, you
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
with the SSA by the due dates. You may also have to pay
Publication 926 (2026)
Table 1. Do You Need To Pay Employment Taxes?
IF you ...
A
THEN you need to ...
Pay cash wages of $3,000 or more in 2026 to any one household Withhold and pay social security and Medicare taxes.
employee.
• The taxes are 15.3%1 of cash wages.
• Your employee’s share is 7.65%.1 (You can choose to pay it
Don’t count wages you pay to:
yourself and not withhold it.)
• Your spouse,
Your
share is 7.65%.
•
Your child under the age of 21,
•
• Your parent (see Wages not counted, later, for an
exception), or
• Any employee under the age of 18 at any time in 2026 (see
Wages not counted, later, for an exception).
B
Pay total cash wages of $1,000 or more in any calendar quarter
of 2025 or 2026 to household employees.
Don’t count wages you pay to:
• Your spouse,
• Your child under the age of 21, or
• Your parent.
Pay FUTA tax.
• The tax is 6% of cash wages.
• Wages over $7,000 a year per employee aren’t taxed.
• You may also owe state unemployment tax.
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
employee:
Withhold social security and Medicare taxes.
Withhold federal income tax.
Decide how you will make tax payments.
Keep records.
By February 1, 2027:
Get an employer identification number (EIN).
Give your employee Copies B, C, and 2 of Form W-2.
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 $3,000 for 2026.
By April 15, 2027:
File Schedule H (Form 1040) with your 2026 federal income tax return (Form 1040,
1040-SR, 1040-SS, 1040-NR, or 1041).
If you don’t have to file a return, file Schedule H by itself.
a penalty if you don’t show your employee’s SSN on Form
W-2 or don’t provide correct information on the form.
Social Security and Medicare Taxes
The Federal Insurance Contributions Act (FICA) provides
for a federal system of old-age, survivors, disability, and
hospital insurance. The old-age, survivors, and disability
insurance part is financed by the social security tax. The
hospital insurance part is financed by the Medicare tax.
Each of these taxes is reported separately.
Both you and your household employee may owe social
security and Medicare taxes. Your share is 7.65% (6.2%
for social security tax and 1.45% for Medicare tax) of the
employee’s social security and Medicare wages. Your
Publication 926 (2026)
employee’s share is also 7.65% (6.2% for social security
tax and 1.45% for Medicare tax). 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. For more information on Additional Medicare Tax, go to IRS.gov/ADMT.
5
Tip: Generally, you can use Table 3 to figure the
amount of social security and Medicare taxes to withhold
from each wage payment.
You’re responsible for payment of your employee’s
share of the taxes as well as your own. You can either
withhold your employee’s share from the employee’s wages or pay it from your own funds. If you decide to pay the
employee’s share from your own funds, see Not withholding the employee’s share, later. Pay the taxes as discussed under How Do You Make Tax Payments, later.
Also see What Forms Must You File, later.
Social security and Medicare wages. You figure social
security and Medicare taxes on the social security and
Medicare wages you pay your employee.
If you pay your household employee cash wages of
$3,000 or more in 2026, all cash wages you pay to that
employee in 2026 (regardless of when the wages were
earned) up to $184,500 are social security wages and all
cash wages are Medicare wages. However, any noncash
wages you pay don’t count as social security and Medicare wages.
If you pay the employee less than $3,000 in cash wages in 2026, none of the wages you pay the employee are
social security or Medicare wages and neither you nor
your employee will owe social security or Medicare tax on
those wages.
Cash wages. Cash wages include wages you pay by
check, money order, etc. Cash wages don’t include the
value of food, lodging, clothing, transit passes, and other
noncash items you give your household employee. However, cash you give your employee in place of these items
is included in cash wages.
Noncash wages paid to household employees aren’t
subject to social security or Medicare taxes; however, they
are subject to federal income tax unless a specific exclusion applies. Report the value of taxable noncash wages
in box 1 of Form W-2 (box 7 of Form 499R-2/W-2PR) together with cash wages. Don’t show noncash wages in
box 3 or in box 5 of Form W-2 (boxes 20 and 22 of Form
499R-2/W-2PR). See Do You Need To Withhold Federal
Income Tax, later. Also, see section 5 of Pub. 15 for more
information on cash and noncash wages, and Pub. 15-B
for more information on fringe benefits.
State disability payments treated as wages. Certain state disability plan payments that your household
employee may receive are treated as social security and
Medicare wages. For more information about these payments, see the Instructions for Schedule H (Form 1040)
and the notice issued by the state.
Wages not counted. Don’t count wages you pay to
any of the following individuals as social security or Medicare wages, even if these wages are $3,000 or more during the year.
1. Your spouse.
2. Your child who is under the age of 21.
3. Your parent. Exception: Count these wages if both
the following conditions apply.
6
a. Your parent cares for your child (including an
adopted child or stepchild) who is either of the following.
i. Under the age of 18.
ii. Has a physical or mental condition that requires the personal care of an adult for at least
4 continuous weeks in the calendar quarter
services were performed.
b. Your marital status is one of the following.
i. You’re divorced and haven’t remarried.
ii. You’re a widow or widower.
iii. You’re living with a spouse whose physical or
mental condition prevents them from caring for
your child for at least 4 continuous weeks in
the calendar quarter services were performed.
4. An employee who is under the age of 18 at any time
during the year. Exception: Count these wages if providing household services is the employee’s principal
occupation. If the employee is a student, providing
household services isn’t considered to be their principal occupation.
Also, if your employee’s cash wages reach $184,500
(maximum wages subject to social security tax) in 2026,
don’t count any wages you pay that employee during the
rest of the year as social security wages to figure social
security tax. Continue to count the employee’s cash wages as Medicare wages to figure Medicare tax.
Transportation (commuting) benefits. If you reimburse your employee for qualified parking, transportation
in a commuter highway vehicle, or transit passes, you may
be able to exclude the cash reimbursement amounts from
counting as cash wages subject to social security and
Medicare taxes. Qualified parking is parking at or near
your home or at or near a location from which your employee commutes to your home. It doesn’t include parking
at or near your employee’s home. For 2026, you can reimburse your employee up to $340 per month for qualified
parking and $340 per month for combined commuter highway vehicle transportation and transit passes. See Transportation (Commuting) Benefits in section 2 of Pub. 15-B
for more information. Any cash reimbursement over these
amounts is included as wages.
Qualified bicycle commuting reimbursement eliminated. Section 11047 of P.L. 115-97 suspended the exclusion of qualified bicycle commuting reimbursements from
your employee’s income for any tax year beginning after
2017 and before 2026. For tax years beginning after 2025,
P.L. 119-21 permanently eliminates the exclusion of qualified bicycle commuting reimbursements from your employee’s income.
Withholding the employee’s share. You should withhold the employee’s share of social security and Medicare
taxes if you expect to pay your household employee cash
wages of $3,000 or more in 2026. However, if you prefer to
Publication 926 (2026)
pay the employee’s share yourself, see Not withholding
the employee’s share, later.
You can withhold the employee’s share of the taxes
even if you’re not sure your employee’s cash wages will be
$3,000 or more in 2026. If you withhold the taxes but then
actually pay the employee less than $3,000 in cash wages
for the year, you should repay the employee. Don’t report
withheld taxes that you repaid to the employee on Form
W-2.
Withhold 7.65% (6.2% for social security tax and 1.45%
for Medicare tax) from each payment of social security
and Medicare wages. Generally, you can use Table 3 to
figure the proper amount to withhold. You will pay the
amount withheld to the IRS with your share of the taxes.
Don’t withhold any social security tax after your employee’s social security wages for the year reach $184,500.
If you make an error by withholding too little, you should
withhold additional taxes from a later payment. If you withhold too much, you should repay the employee.
Total cash wages paid to Jane . . . . . $3,360.00
($70 x 48 weeks)
Jane’s share of:
Social security tax . . . . . . . . $208.32
($3,360 x 6.2% (0.062))
Medicare tax . . . . . . . . . . .
$48.72
($3,360 x 1.45% (0.0145))
Mary’s share of:
Social security tax . . . . . . . . $208.32
($3,360 x 6.2% (0.062))
Medicare tax . . . . . . . . . . . $48.72
($3,360 x 1.45% (0.0145))
Amount reported on Form W-2 and Form W-3:
Box 1: Wages, tips . . . . . . . . . . . . . . . . . . . $3,360.00
Box 3: Social security wages . . . . . . . . . . . . . $3,360.00
Box 4: Social security tax withheld . . . . . . . . .
$208.32
Box 5: Medicare wages and tips . . . . . . . . . . . $3,360.00
Box 6: Medicare tax withheld . . . . . . . . . . . . .
$48.72
Note: Employers located in Puerto Rico, see the Instructions for Form W-3 (PR).
For information on withholding and reporting federal income taxes, see Pub. 15 and Pub. 15-T.
Caution: 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. For more
information on Additional Medicare Tax, go to IRS.gov/
ADMT.
Not withholding the employee’s share. If you prefer to
pay your employee’s social security and Medicare taxes
from your own funds, don’t withhold them from your employee’s wages. The social security and Medicare taxes
you pay to cover your employee’s share must be included
in the employee’s wages for income tax purposes. However, they aren’t counted as social security and Medicare
wages or as FUTA wages. Report the social security and
Medicare taxes that you paid in boxes 4 and 6 of your employee’s Form W-2 (boxes 21 and 23 of Form 499R-2/
W-2PR). Also, add the taxes to your employee’s wages reported in box 1 of Form W-2 (box 7 of Form 499R-2/
W-2PR).
Example. On January 31, 2026, Mary Brown hired
Jane A. Oak (who is an unrelated individual over age 18)
to care for Mary’s child and agreed to pay cash wages of
$70 every Friday. Jane worked for the remainder of the
year (a total of 48 weeks). Jane didn’t give Mary a Form
W-4 to request federal income tax withholding. The following is the information Mary will need to complete Schedule H (Form 1040), Form W-2, and Form W-3.
Example. In 2026, you hire a household employee
(who is an unrelated individual over age 18) to care for
your child and agree to pay cash wages of $100 every Friday. You expect to pay your employee $3,000 or more for
the year. You decide to pay your employee’s share of social security and Medicare taxes from your own funds. You
pay your employee $100 every Friday without withholding
any social security or Medicare taxes.
For social security and Medicare tax purposes, your
employee’s wages each payday are $100. For each wage
payment, you will pay $15.30 when you pay the taxes.
This is $7.65 ($6.20 for social security tax plus $1.45 for
Medicare tax) to cover your employee’s share plus $7.65
($6.20 for social security tax plus $1.45 for Medicare tax)
for your share. For income tax purposes, your employee’s
wages each payday are $107.65 ($100 + the $7.65 you
will pay to cover your employee’s share of social security
and Medicare taxes).
Federal Unemployment (FUTA) Tax
The FUTA tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays
unemployment compensation to workers who lose their
jobs. Like most employers, you may owe both the FUTA
Publication 926 (2026)
7
Table 3. Employee Social Security (6.2%) and Medicare (1.45%1) 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).
If wage
payment is:
The social
security tax to
be withheld is:
The Medicare
tax to be
withheld is:
If wage
payment is:
The social
security tax to
be withheld is:
The Medicare
tax to be
withheld is:
$ 1.00 . . . . . . .
2.00 . . . . . . .
3.00 . . . . . . .
4.00 . . . . . . .
5.00 . . . . . . .
$ .06
.12
.19
.25
.31
$ .01
.03
.04
.06
.07
$ 51.00 . . . . . . . .
52.00 . . . . . . . .
53.00 . . . . . . . .
54.00 . . . . . . . .
55.00 . . . . . . . .
$ 3.16
3.22
3.29
3.35
3.41
$ .74
.75
.77
.78
.80
6.00 . . . . . . .
7.00 . . . . . . .
8.00 . . . . . . .
9.00 . . . . . . .
10.00 . . . . . . .
.37
.43
.50
.56
.62
.09
.10
.12
.13
.15
56.00 . . . . . . . .
57.00 . . . . . . . .
58.00 . . . . . . . .
59.00 . . . . . . . .
60.00 . . . . . . . .
3.47
3.53
3.60
3.66
3.72
.81
.83
.84
.86
.87
11.00 . . . . . . .
12.00 . . . . . . .
13.00 . . . . . . .
14.00 . . . . . . .
15.00 . . . . . . .
.68
.74
.81
.87
.93
.16
.17
.19
.20
.22
61.00 . . . . . . . .
62.00 . . . . . . . .
63.00 . . . . . . . .
64.00 . . . . . . . .
65.00 . . . . . . . .
3.78
3.84
3.91
3.97
4.03
.88
.90
.91
.93
.94
16.00 . . . . . . .
17.00 . . . . . . .
18.00 . . . . . . .
19.00 . . . . . . .
20.00 . . . . . . .
.99
1.05
1.12
1.18
1.24
.23
.25
.26
.28
.29
66.00 . . . . . . . .
67.00 . . . . . . . .
68.00 . . . . . . . .
69.00 . . . . . . . .
70.00 . . . . . . . .
4.09
4.15
4.22
4.28
4.34
.96
.97
.99
1.00
1.02
21.00 . . . . . . .
22.00 . . . . . . .
23.00 . . . . . . .
24.00 . . . . . . .
25.00 . . . . . . .
1.30
1.36
1.43
1.49
1.55
.30
.32
.33
.35
.36
71.00 . . . . . . . .
72.00 . . . . . . . .
73.00 . . . . . . . .
74.00 . . . . . . . .
75.00 . . . . . . . .
4.40
4.46
4.53
4.59
4.65
1.03
1.04
1.06
1.07
1.09
26.00 . . . . . . .
27.00 . . . . . . .
28.00 . . . . . . .
29.00 . . . . . . .
30.00 . . . . . . .
1.61
1.67
1.74
1.80
1.86
.38
.39
.41
.42
.44
76.00 . . . . . . . .
77.00 . . . . . . . .
78.00 . . . . . . . .
79.00 . . . . . . . .
80.00 . . . . . . . .
4.71
4.77
4.84
4.90
4.96
1.10
1.12
1.13
1.15
1.16
31.00 . . . . . . .
32.00 . . . . . . .
33.00 . . . . . . .
34.00 . . . . . . .
35.00 . . . . . . .
1.92
1.98
2.05
2.11
2.17
.45
.46
.48
.49
.51
81.00 . . . . . . . .
82.00 . . . . . . . .
83.00 . . . . . . . .
84.00 . . . . . . . .
85.00 . . . . . . . .
5.02
5.08
5.15
5.21
5.27
1.17
1.19
1.20
1.22
1.23
36.00 . . . . . . .
37.00 . . . . . . .
38.00 . . . . . . .
39.00 . . . . . . .
40.00 . . . . . . .
2.23
2.29
2.36
2.42
2.48
.52
.54
.55
.57
.58
86.00 . . . . . . . .
87.00 . . . . . . . .
88.00 . . . . . . . .
89.00 . . . . . . . .
90.00 . . . . . . . .
5.33
5.39
5.46
5.52
5.58
1.25
1.26
1.28
1.29
1.31
41.00 . . . . . . .
42.00 . . . . . . .
43.00 . . . . . . .
44.00 . . . . . . .
45.00 . . . . . . .
2.54
2.60
2.67
2.73
2.79
.59
.61
.62
.64
.65
91.00 . . . . . . . .
92.00 . . . . . . . .
93.00 . . . . . . . .
94.00 . . . . . . . .
95.00 . . . . . . . .
5.64
5.70
5.77
5.83
5.89
1.32
1.33
1.35
1.36
1.38
46.00 . . . . . . .
47.00 . . . . . . .
48.00 . . . . . . .
49.00 . . . . . . .
50.00 . . . . . . .
2.85
2.91
2.98
3.04
3.10
.67
.68
.70
.71
.73
96.00 . . . . . . . .
97.00 . . . . . . . .
98.00 . . . . . . . .
99.00 . . . . . . . .
100.00 . . . . . . . .
5.95
6.01
6.08
6.14
6.20
1.39
1.41
1.42
1.44
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 (2026)
tax and a state unemployment tax. Or you may owe only
the FUTA tax or only the state unemployment tax. To find
out whether you will owe state unemployment tax, contact
your state’s unemployment tax agency. For a list of state
unemployment tax agencies, go to the U.S. Department of
Labor’s website at oui.doleta.gov/unemploy/agencies.asp.
You should also find out if you need to pay or collect other
state employment taxes or carry workers’ compensation
insurance.
The FUTA tax is 6.0% of your employee’s FUTA wages.
However, you may be able to take a credit of up to 5.4%
against the FUTA tax, resulting in a net tax rate of 0.6%.
Your credit for 2026 is limited unless you pay all the required contributions for 2026 to your state unemployment
fund by April 15, 2027. The credit you can take for any
contributions for 2026 that you pay after April 15, 2027, is
limited to 90% of the credit that would have been allowable if the contributions were paid on or before that day.
Note: The 5.4% credit is reduced for wages paid in a
credit reduction state. See the Instructions for Schedule H
(Form 1040).
If you agree to withhold federal income tax, you’re responsible for paying it to the IRS. Pay the tax as discussed
under How Do You Make Tax Payments, later. Also, see
What Forms Must You File, later.
Use the federal income tax withholding tables in Pub.
15-T to find out how much to withhold. Figure federal income tax withholding on taxable wages before you deduct
any amounts for other withheld taxes. Withhold federal income tax from each payment of wages based on the information included on your employee’s Form W-4. Pub. 15-T
contains detailed instructions.
Wages. Figure federal income tax withholding on both
cash and noncash wages you pay. Although wages paid
to a child, spouse, or parent may be excluded from social
security, Medicare, and FUTA taxes as described earlier,
these wages are still subject to federal income tax. Measure wages you pay in any form other than cash by the fair
market value of the noncash item.
Don’t count as wages any of the following items.
• Meals provided to your employee at your home for
your convenience.
Caution: Don’t withhold the FUTA tax from your employee’s wages. You must pay it from your own funds.
• Lodging provided to your employee at your home for
FUTA wages. Figure the FUTA tax on the FUTA wages
you pay. If you pay cash wages to all your household employee’s totaling $1,000 or more in any calendar quarter of
2025 or 2026, the first $7,000 of cash wages you pay to
each household employee in 2026 are FUTA wages. (A
calendar quarter is January through March, April through
June, July through September, or October through December.) If your employee’s cash wages reach $7,000
during the year, don’t figure the FUTA tax on any wages
you pay that employee during the rest of the year. For an
explanation of cash wages, see Social security and Medicare wages under Social Security and Medicare Taxes,
earlier.
• Up to $340 a month for 2026 for transit passes you
Wages not counted. Don’t count wages you pay to
any of the following individuals as FUTA wages.
• Your spouse.
• Your child who is under the age of 21.
• Your parent.
Do You Need To Withhold
Federal Income Tax?
You’re not required to withhold federal income tax from
wages you pay a household employee. You should withhold federal income tax only if your household employee
asks you to withhold it and you agree. The employee must
give you a completed Form W-4.
If you and your employee have agreed to withholding,
either of you may end the agreement by letting the other
know in writing.
Publication 926 (2026)
your convenience and as a condition of employment.
give your employee or for any cash reimbursement
you make for the amount your employee pays for
transit passes used to commute to your home if you
qualify for this exclusion. (See Pub. 15-B for special
requirements for this exclusion.) A transit pass includes any pass, token, fare card, voucher, or similar
item entitling a person to ride on mass transit, such as
a bus or train.
• Up to $340 a month for 2026 for the value of parking
you provide your employee or for any cash reimbursement you make for the amount your employee pays
and substantiates for parking at or near your home or
at or near a location from which your employee commutes to your home.
See section 5 of Pub. 15 for more information on cash
and noncash wages, and Pub. 15-B for more information
on fringe benefits.
Paying tax without withholding. Any income tax you
pay for your employee without withholding it from the employee’s wages must be included in the employee’s wages
for federal income tax purposes. It must also be included
in social security, Medicare, and FUTA wages.
What Do You Need To Know
About the Earned Income
Credit?
Certain workers can take the earned income credit (EIC)
on their federal income tax return. This credit reduces their
tax or allows them to receive a payment from the IRS.
9
Notice about the EIC. You must give your household
employee a notice about the EIC if you agree to withhold
federal income tax from the employee’s wages (as discussed earlier under Do You Need To Withhold Federal Income Tax) and the federal income tax withholding tables
show that no tax should be withheld. Even if not required,
you’re encouraged to give the employee a notice about
the EIC if their 2025 wages were less than $61,555
($68,675 if married filing jointly). This is because eligible
employees may get a refund of the amount of the EIC that
is more than the tax they owe.
You’ll meet this notification requirement if you issue the
employee Form W-2 with the EIC notice on the back of
Copy B, or a substitute Form W-2 with the same statement. You’ll also meet the requirement by providing Notice
797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains
the same wording.
If a substitute Form W-2 is given to the employee on
time but doesn’t have the required EIC information, you
must notify the employee within 1 week of the date the
substitute for Form W-2 is given. If Form W-2 is required
but isn’t given on time, you must give the employee Notice
797 or your written statement about the EIC by the date
Form W-2 is required to be given. If Form W-2 isn’t required, you must notify the employee by February 9, 2026.
How Do You Make Tax
Payments?
When you file your 2026 federal income tax return in 2027,
attach Schedule H (Form 1040) to your Form 1040,
1040-SR, 1040-SS, 1040-NR, or 1041. Use Schedule H to
figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income
taxes). Add these household employment taxes to your income tax. The IRS recommends paying electronically
whenever possible. Go to IRS.gov/Pay to see all your payment options. Pay the amount due by April 15, 2027. For
more information about using Schedule H, see Schedule H under What Forms Must You File, later.
You can avoid owing tax with your return if you pay
enough tax during the year to cover your household employment taxes, as well as your income tax. You can pay
the additional tax in any of the following ways.
• Ask your employer to withhold more federal income
tax from your wages in 2026.
• Ask the payer of your pension or annuity to withhold
more federal income tax from your benefits.
• Make estimated tax payments for 2026 to the IRS.
• Increase your payments if you already make estimated
tax payments.
Caution: You may be subject to the estimated tax underpayment penalty if you didn’t pay enough income and
household employment taxes during the year. (See Pub.
10
505 for information about the underpayment penalty.)
However, you won’t be subject to the penalty if both of the
following situations apply to you.
• You won’t have federal income tax withheld from wages, pensions, or any other payments you receive.
• Your income taxes, excluding your household employment taxes, wouldn’t be enough to require payment of
estimated taxes.
Asking for more federal income tax withholding. If
you’re employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Complete Form W-4 and show the additional amount you want
withheld from each paycheck on the appropriate line of
Form W-4.
If you receive a pension or annuity and want more federal income tax withheld to cover household employment
taxes, give the payer a new Form W-4P (or a similar form
provided by the payer). Complete Form W-4P and show
the additional amount you want withheld from each benefit
payment on the appropriate line of Form W-4P.
See Pub. 505 to make sure you will have the right
amount withheld. It will help you compare your total expected withholding for 2026 with the combined income tax
and employment taxes that you can expect to figure on
your 2026 tax return. You may also use the IRS Tax Withholding Estimator available at IRS.gov/W4app to estimate
the amount of your federal income taxes.
Paying estimated tax. If you want to make estimated tax
payments to cover household employment taxes, get
Form 1040-ES. You can use its payment vouchers to
make your payments by check or money order. The IRS
recommends paying your estimated tax payments electronically whenever possible. For details, see the form instructions or go to IRS.gov/Pay.
You can pay all the employment taxes at once or you
can pay them in installments. If you have already made
some estimated tax payments for 2026, you should increase your remaining payments to cover the employment
taxes. Estimated tax payments for 2026 are due April 15,
June 15, and September 15, 2026, and January 15, 2027.
Payment option for business employers. If you own a
business or a farm operated for profit, you can choose either of two ways to pay your 2026 household employment
taxes. You can pay them with your federal income tax as
previously described, or you can include them with your
federal employment tax deposits or other payments for
your business or farm employees. For information on depositing employment taxes, see section 11 of Pub. 15.
If you pay your household employment taxes with your
business or farm employment taxes, you must report your
household employment taxes with those other employment taxes on Form 941, Employer’s QUARTERLY Federal Tax Return; Form 944, Employer’s ANNUAL Federal
Tax Return; or Form 943, Employer’s Annual Federal Tax
Return for Agricultural Employees, and Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return.
See Business employment tax returns, later.
Publication 926 (2026)
Caution: The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment
taxes applies only to wages and taxes paid for business
and farm employees. You can’t deduct the wages and employment taxes paid for your household employees on
your Schedule C or F.
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
help the household employee to report their wages on
Form 1040 or 1040-SR.
More information. For more information about paying
taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty,
see Pub. 505.
Employee who leaves during the year. If an employee stops working for you before the end of 2026, you
can file Form W-2 and provide copies to your employee
immediately after you make your final payment of wages.
You don’t need to wait until 2027. If the employee asks you
for Form W-2, give it to them within 30 days after the request or the last wage payment, whichever is later.
What Forms Must You File?
You must file certain forms to report your household employee’s wages and the federal employment taxes for the
employee if you pay any of the following wages to the employee.
• Social security and Medicare wages.
• FUTA wages.
• Wages from which you withhold federal income tax.
For information on getting employment tax forms, see
How To Get Tax Help, later.
Employer identification number (EIN). You must include your EIN on the forms you file for your household
employee. An EIN is a nine-digit number issued by the
IRS. It isn’t the same as an SSN.
Tip: You will ordinarily have an EIN if you previously
paid taxes for employees, either as a household employer
or as a sole proprietor of a business you own. If you already have an EIN, use that number.
If you don’t have an EIN, you may apply for one online
by going to IRS.gov/EIN. You may also apply for an EIN by
faxing or mailing Form SS-4 to the IRS. If you are an international applicant, you may apply for an EIN by calling
267-941-1099 (toll call), Monday through Friday from 6:00
a.m. to 11:00 p.m. Eastern time.
Form W-2. File a separate 2026 Form W-2 for each
household employee to whom you pay either of the following wages during the year.
• Social security and Medicare wages of $3,000 or
more.
• Wages from which you withhold federal income tax.
You must complete Form W-2 and give Copies B, C, and 2
to your employee by February 1, 2027. You must also
send Copy A of Form W-2 with Form W-3 to the SSA by
February 1, 2027. We encourage you to file Form W-2
electronically. Electronic filing is available to all employers
and is free, fast, and secure. Go to the SSA’s Employer
W-2 Filing Instructions & Information website at SSA.gov/
employer for guidelines on filing electronically. If filing
electronically via the SSA’s W-2 Online service, the SSA
will generate Form W-3 data from the electronic submission of Form(s) W-2; no separate Form W-3 is required.
Publication 926 (2026)
Schedule H. Use Schedule H (Form 1040) to report
household employment taxes if you pay any of the following wages to the employee.
• Social security and Medicare wages of $3,000 or
more.
• FUTA wages.
• Wages from which you withhold federal income tax.
File Schedule H (Form 1040) with your 2026 federal income tax return by April 15, 2027. If you get an extension
to file your return, the extension will also apply to your
Schedule H.
Filing options when no return is required. If you’re
not required to file a 2026 tax return, you have the following two options.
1. You can file Schedule H (Form 1040) by itself. See the
Schedule H (Form 1040) instructions for details.
2. If, besides your household employee, you have other
employees for whom you report employment taxes on
Form 941, Form 944, or Form 943 and on Form 940,
you can include your taxes for your household employee on those forms. See Business employment tax
returns, later.
Employers having the options previously listed include
certain tax-exempt organizations that don’t have to file a
tax return, such as churches that pay a household worker
to take care of a minister’s home.
Business employment tax returns. Don’t use Schedule H (Form 1040) if you choose to pay the employment
taxes for your household employee with business or farm
employment taxes. (See Payment option for business employers, earlier.) Instead, include the social security, Medicare, and withheld federal income taxes for the employee
on the Form 941 or Form 944 you file for your business or
on the Form 943 you file for your farm. Include the FUTA
tax for the employee on your Form 940.
If you report the employment taxes for your household
employee on Form 941, Form 943, or Form 944, file Form
W-2 for that employee with the Form(s) W-2 and Form
W-3 for your business or farm employees.
For information on filing Form 941, Form 943, or Form
944, see Pub. 15. Pub. 15 also provides information about
filing Form 940.
11
Forms in Spanish
Many forms and instructions discussed in this publication
have Spanish-language versions available for employers
and employees. Some examples include Form 941 (sp),
Form 944 (sp), Form SS-4 (sp), and Form W-4 (sp). Although this publication doesn’t reference Spanish-language forms and instructions in each instance that one is
available, you can see Pub. 15 (sp) and go to IRS.gov/
SpanishForms to determine if a Spanish-language version
is available.
What Records Must You Keep?
Keep your copies of Schedule H (Form 1040) or other employment tax forms you file and related Forms W-2, W-3,
and W-4. You must also keep records to support the information you enter on the forms you file. If you must file
Form W-2, you will need to keep a record of your employee’s name, address, and SSN.
Wage and tax records. On each payday, you should record the date and amounts of all the following items.
• Your employee’s cash and noncash wages.
• Any employee social security tax you withhold or
agree to pay for your employee.
• Any employee Medicare tax you withhold or agree to
pay for your employee.
• Any federal income tax you withhold.
• Any state employment taxes you withhold.
Employee’s SSN. You must keep a record of your employee’s name and SSN exactly as they appear on their
social security card if you pay the employee either of the
following.
• Social security and Medicare wages of $3,000 or
more.
• Wages from which you withhold federal income tax.
You must ask for your employee’s SSN no later than the
first day on which you pay the wages. You may consider
asking for it when you hire your employee. You should ask
your employee to show you their social security card. The
employee may show the card if it is available. You may, but
aren’t required to, photocopy the card if the employee provides it.
An employee who doesn’t have an SSN must apply for
one on Form SS-5, Application for a Social Security Card.
An employee who has lost their social security card or
whose name isn’t correctly shown on the card may apply
for a replacement card. You can download Form SS-5
from the SSA website at SSA.gov/online/ss-5.pdf.
Note: Employees can also get Form SS-5 from any
SSA office or by calling 800-772-1213 or 800-325-0778
(TTY).
12
How long to keep records. Keep your employment tax
records for at least 4 years after the due date of the return
on which you report the taxes or the date the taxes were
paid, whichever is later.
Can You Claim a Credit for
Child and Dependent Care
Expenses?
If your household employee cares for your dependent who
is under age 13 or for your spouse or dependent who isn’t
capable of self-care, you may be able to take an income
tax credit against some of your expenses. To qualify, you
must pay these expenses so you can work or look for
work. If you can take the credit, you can include in your
qualifying expenses your share of the federal and state
employment taxes you pay, as well as the employee’s wages. For information about the credit, see Pub. 503.
How Can You Correct
Schedule H?
If you discover that you made an error on a Schedule H
(Form 1040), the forms used to correct the error depend
on whether the Schedule H was attached to another form
or whether it was filed by itself.
Schedule H attached to another form. If you discover
an error on a Schedule H that you previously filed with
Form 1040, 1040-SR, or 1040-NR, file Form 1040-X,
Amended U.S. Individual Income Tax Return, and attach a
corrected Schedule H. If you discover an error on a
Schedule H that you previously filed with Form 1040-SS,
file a new Form 1040-SS and attach a corrected Schedule H. If you discover an error on a Schedule H that you
previously filed with Form 1041, file an “Amended” Form
1041 and attach a corrected Schedule H.
Schedule H filed by itself. If you discover an error on a
Schedule H that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. In the top margin of your corrected Schedule H, write
(in bold letters) “CORRECTED” followed by the date you
discovered the error. In addition, explain the reason for
your correction and the date the error was discovered in a
statement attached to the corrected Schedule H. If you
have an overpayment, also write “ADJUSTED” or “REFUND” in the top margin, depending on whether you want
to adjust your overpayment or claim a refund. (See Overpayment of tax, later.)
When to file. File a corrected Schedule H when you discover an error on a previously filed Schedule H. If you’re
correcting an underpayment, file a corrected Schedule H
no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you
Publication 926 (2026)
discover the error. If you’re correcting an overpayment, file
a corrected Schedule H within the refund period of limitations (generally, 3 years from the date your original form
was filed or within 2 years from the date you paid the tax,
whichever is later).
Underpayment of tax. You must pay any underpayment
of social security and Medicare taxes by the time you file
the corrected Schedule H. Generally, by filing on time and
paying by the time you file the return, you won’t be
charged interest (and won’t be subject to failure-to-pay or
estimated tax penalties) on the balance due. However, underreported FUTA taxes will be subject to interest.
Overpayment of tax. You may either adjust or claim a refund of an overpayment of social security and Medicare
taxes on a previously filed Schedule H. However, if you’re
correcting an overpayment and are filing the corrected
Schedule H within 90 days of the expiration of the period
of limitations, you can only claim a refund of the overpayment.
Adjust the overpayment. If the corrected Schedule H is filed with a Form 1040-X or an amended Form
1041, adjust your return by indicating on line 23 of the
Form 1040-X or on line 30a of the Form 1041 that you
would like the overpayment applied to your estimated
taxes on Form 1040, 1040-SR, 1040-SS, 1040-NR, or
1041 for the year in which you’re filing the corrected
Schedule H. If the corrected Schedule H is filed as a
stand-alone return, adjust your return by writing “ADJUSTED” in the top margin (in bold letters). If you adjust your
return, you won’t receive interest on your overpayment. If
the corrected Schedule H will be filed within 90 days of the
expiration of the refund period of limitations, you may not
adjust the return and must claim a refund for the overpayment. You may not adjust your return to correct overpayments of FUTA tax.
Claim for refund process. If the corrected Schedule H is filed with a Form 1040-X or an amended Form
1041, claim a refund by indicating that you would like the
overpayment refunded to you on Form 1040-X, line 22, or
Form 1041, line 30b. If the corrected Schedule H is filed
as a stand-alone return, claim a refund by writing “REFUND” in the top margin (in bold letters). You will receive
interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions.
Required repayment or consent. If you previously
overreported social security and Medicare taxes, you may
adjust your overpayment only after you’ve repaid or reimbursed your employees the amount of the overcollection
of employee tax. You reimburse your employees by applying the overwithheld amount against taxes to be withheld
on future wages. You may claim a refund for the overpayment only after you’ve repaid or reimbursed your employees the amount of the overcollection or you’ve obtained
consents from your employees to file the claim for refund
for the employee tax. Include a statement that you repaid
or reimbursed your employees, or obtained their written
consents in the case of a claim for refund, in Part II of
Publication 926 (2026)
Form 1040-X or in a statement attached to the amended
Form 1041 or the stand-alone corrected Schedule H.
Filing required for Forms W-2 or Forms W-2c.
Whether you previously underreported tax or overreported
tax, you will generally be required to file Form W-2, or their
territorial equivalents (if none was previously filed), or
Form W-2c to reflect the changes reported on your corrected Schedule H.
Additional Medicare Tax. Generally, you may not correct
an error in Additional Medicare Tax withholding for wages
paid to employees in a prior year unless it is an administrative error. An administrative error occurs if the amount
you entered on Schedule H isn’t the amount you actually
withheld. For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H
due to a mathematical or transposition error, this would be
an administrative error. If a prior year error was a nonadministrative error, you may correct only the wages subject to
Additional Medicare Tax withholding.
Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the
calendar year in which the underwithholding occurred.
Any excess Additional Medicare Tax withholding must be
repaid or reimbursed to employees before the end of the
calendar year in which it was withheld.
Additional information. For more information about correcting errors on a previously filed Schedule H, see Form
944-X: Which process should you use? on page 6 of
Form 944-X, and the Instructions for Form 944-X (substitute “Schedule H” for “Form 944-X”). Also, go to IRS.gov/
CorrectingEmploymentTaxes for general information about
correcting employment taxes.
How To Get Tax Help
If you have questions about a tax issue; need help preparing your tax return; or want to download free publications,
forms, or instructions, go to IRS.gov to find resources that
can help you right away.
Tax reform. Tax reform legislation impacting federal
taxes, credits, and deductions was enacted in P.L. 119-21,
commonly known as the One Big Beautiful Bill Act, on July
4, 2025. Go to IRS.gov/OBBB for more information and
updates on how this legislation affects your taxes.
Preparing and filing your tax return. After receiving all
your wage and earnings statements (Forms W-2, W-2G,
1099-R, 1099-MISC, 1099-NEC, etc.); unemployment
compensation statements (by mail or in a digital format) or
other government payment statements (Form 1099-G);
and interest, dividend, and retirement statements from
banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you
qualify for free tax preparation, or hire a tax professional to
prepare your return.
13
Free options for tax preparation. Your options for preparing and filing your return online or in your local community, 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
• IRS.gov/Forms: Find forms, instructions, and publica-
federal individual income tax return for free using software or Free File Fillable Forms. However, state tax
preparation may not be available through Free File. Go
to IRS.gov/FreeFile to see if you qualify for free online
federal tax preparation, e-filing, and direct deposit or
payment options.
• VITA. The Volunteer Income Tax Assistance (VITA)
program offers free tax help to people with
low-to-moderate incomes, persons with disabilities,
and limited-English-speaking taxpayers who need
help preparing their own tax returns. Go to IRS.gov/
VITA, download the free IRS2Go app, or call
800-906-9887 for information on free tax return preparation.
• TCE. The Tax Counseling for the Elderly (TCE) pro-
gram offers free tax help for all taxpayers, particularly
those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.
Go to IRS.gov/TCE or download the free IRS2Go app
for information on free tax return preparation.
• MilTax. Members of the U.S. Armed Forces and quali-
fied veterans may use MilTax, a free tax service offered by the Department of Defense through Military
OneSource. For more information, go to
MilitaryOneSource (MilitaryOneSource.mil/MilTax).
Also, the IRS offers Free Fillable Forms, which can
be completed online and then e-filed regardless of income.
Using online tools to help prepare your return. Go to
IRS.gov/Tools for the following.
• The Earned Income Tax Credit Assistant (IRS.gov/
EITCAssistant) determines if you’re eligible for the
earned income credit (EITC).
• The Online EIN Application (IRS.gov/EIN) helps you
get an employer identification number (EIN) at no
cost.
• The Tax Withholding Estimator (IRS.gov/W4App)
makes it easier for you to estimate the federal income
tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.
• The Sales Tax Deduction Calculator (IRS.gov/
SalesTax) figures the amount you can claim if you
itemize deductions on Schedule A (Form 1040).
Getting answers to your tax questions. On IRS.gov,
you can get up-to-date information on current events and
changes in tax law.
• IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.
14
will ask you questions and, based on your input, provide answers on a number of tax topics.
tions. You will find details on the most recent tax
changes and interactive links to help you find answers
to your questions.
• You may also be able to access tax information in your
e-filing software.
Need someone to prepare your tax return? There are
various types of tax return preparers, including enrolled
agents, certified public accountants (CPAs), accountants,
and many others who don’t have professional credentials.
If you choose to have someone prepare your tax return,
choose that preparer wisely. A paid tax preparer is:
• Primarily responsible for the overall substantive accuracy of your return,
• Required to sign the return, and
• Required to include their preparer tax identification
number (PTIN).
Caution: Although the tax preparer always signs the return, you’re ultimately responsible for providing all the information required for the preparer to accurately prepare
your return and for the accuracy of every item reported on
the return. Anyone paid to prepare tax returns for others
should have a thorough understanding of tax matters. For
more information on how to choose a tax preparer, go to
Tips for Choosing a Tax Preparer on IRS.gov.
Employers can register to use Business Services Online. The SSA offers online service at SSA.gov/employer
for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process
Form W-2, and Form W-2c.
Business tax account. If you are a sole proprietor, a
partnership, an S corporation, a C corporation, or a single-member limited liability company (LLC), you can view
your tax information on record with the IRS and do more
with a business tax account. Go to IRS.gov/
BusinessAccount for more information.
IRS social media. Go to IRS.gov/SocialMedia to see the
various social media tools the IRS uses to share the latest
information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our
highest priority. We use these tools to share public information with you. Don’t post your social security number
(SSN) or other confidential information on social media
sites. Always protect your identity when using any social
networking site.
The following IRS YouTube channels provide short, informative videos on various tax-related topics in English,
Spanish, and ASL.
• Youtube.com/irsvideos.
• Youtube.com/irsvideosmultilingua.
• Youtube.com/irsvideosASL.
Publication 926 (2026)
Online tax information in other languages. You can
find information on IRS.gov/MyLanguage if English isn’t
your native language.
Over-the-Phone Interpreter (OPI) Service. The IRS offers the OPI Service to taxpayers needing language interpretation. The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every
VITA/TCE tax return site. This service is available in Spanish, Mandarin, Cantonese, Korean, Vietnamese, Russian,
and Haitian Creole.
Accessibility Helpline available for taxpayers with
disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and
future accessibility products and services available in alternative media formats (for example, braille-ready, large
print, audio, etc.). The Accessibility Helpline doesn’t have
access to your IRS account. For help with tax law, refunds,
or account-related issues, go to IRS.gov/LetUsHelp.
Alternative media preference. Form 9000, Alternative
Media Preference, or Form 9000(SP) allows you to elect to
receive certain types of written correspondence in the following formats.
• Standard Print.
• Large Print.
• Braille.
• Audio (MP3).
• Plain Text File (TXT).
• Braille-Ready File (BRF).
Disasters. Go to IRS.gov/DisasterRelief to review the
available disaster tax relief.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print most of the forms, instructions, and publications you may need. Or you can go
to IRS.gov/OrderForms to place an order.
Mobile-friendly forms. You’ll need an IRS Online Account (OLA) to complete mobile-friendly forms that require
signatures. You’ll have the option to submit your form(s)
online or download a copy for mailing. You’ll need scans of
your documents to support your submission. Go to
IRS.gov/MobileFriendlyForms for more information.
Getting tax publications and instructions in eBook
format. Download and view most tax publications and instructions (including Pub. 926) on mobile devices as
eBooks at IRS.gov/eBooks.
IRS eBooks have been tested using Apple’s iBooks for
iPad. Our eBooks haven’t been tested on other dedicated
eBook readers, and eBook functionality may not operate
as intended.
Publication 926 (2026)
Access your online account (individual taxpayers
only). Go to IRS.gov/Account to securely access information about your federal tax account.
• View the amount you owe and a breakdown by tax
year.
• See payment plan details or apply for a new payment
plan.
• Make a payment or view 5 years of payment history
and any pending or scheduled payments.
• Access your tax records, including key data from your
most recent tax return, and transcripts.
• View digital copies of select notices from the IRS.
• Approve or reject authorization requests from tax professionals.
Get a transcript of your return. With an online account,
you can access a variety of information to help you during
the filing season. You can get a transcript, review your
most recently filed tax return, and get your adjusted gross
income. Create or access your online account at IRS.gov/
Account.
Tax Pro Account. This tool lets your tax professional
submit an authorization request to access your individual
taxpayer IRS OLA. For more information, go to IRS.gov/
TaxProAccount.
Using direct deposit. The safest and easiest way to receive a tax refund is to e-file and choose direct deposit,
which securely and electronically transfers your refund directly into your financial account. Direct deposit also
avoids the possibility that your check could be lost, stolen,
destroyed, or returned undeliverable to the IRS. Eight in
10 taxpayers use direct deposit to receive their refunds. If
you don’t have a bank account, go to IRS.gov/
DirectDeposit for more information on where to find a bank
or credit union that can open an account online.
Reporting and resolving your tax-related identity
theft issues.
• Tax-related identity theft happens when someone
steals your personal information to commit tax fraud.
Your taxes can be affected if your SSN is used to file a
fraudulent return or to claim a refund or credit.
• The IRS doesn’t initiate contact with taxpayers by
email, text messages (including shortened links), telephone calls, or social media channels to request or
verify personal or financial information. This includes
requests for personal identification numbers (PINs),
passwords, or similar information for credit cards,
banks, or other financial accounts.
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft
Central webpage, for information on identity theft and
data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or
stolen or you suspect you’re a victim of tax-related
identity theft, you can learn what steps you should
take.
15
• Get an Identity Protection PIN (IP PIN). IP PINs are
six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your
SSN. To learn more, go to IRS.gov/IPPIN.
Ways to check on the status of your refund.
• Use the Offer in Compromise Pre-Qualifier to see if
you can settle your tax debt for less than the full
amount you owe. For more information on the Offer in
Compromise program, go to IRS.gov/OIC.
Filing an amended return. Go to IRS.gov/1040X for information and updates.
• Go to IRS.gov/Refunds.
• Download the official IRS2Go app to your mobile de-
Checking the status of your amended return. Go to
IRS.gov/WMAR to track the status of Form 1040-X amended returns.
• Call the automated refund hotline at 800-829-1954.
Caution: It can take up to 3 weeks from the date you filed
your amended return for it to show up in our system, and
processing it can take up to 16 weeks.
vice to check your refund status.
Caution: The IRS can’t issue refunds before mid-February for returns that claimed the EITC or the additional child
tax credit (ACTC). This applies to the entire refund, not
just the portion associated with these credits.
Making a tax payment. The IRS recommends paying
electronically whenever possible. Options to pay electronically are included in the list below. Payments of U.S. tax
must be remitted to the IRS in U.S. dollars. Digital assets
are not accepted. Go to IRS.gov/Payments for information
on how to make a payment using any of the following options.
• IRS Direct Pay: Pay taxes from your bank account. It’s
free and secure, and no sign-in is required. You can
change or cancel within 2 days of scheduled payment.
• Debit Card, Credit Card, or Digital Wallet: Choose an
approved payment processor to pay online or by
phone.
• Electronic Funds Withdrawal: Schedule a payment
when filing your federal taxes using tax return preparation software or through a tax professional.
• Electronic Federal Tax Payment System: This is the
best option for businesses. Enrollment is required.
• Check or Money Order: Mail your payment to the address listed on the notice or instructions.
• Cash: You may be able to pay your taxes with cash at
a participating retail store.
• Same-Day Wire: You may be able to do same-day
wire from your financial institution. Contact your financial institution for availability, cost, and time frames.
Note: The IRS uses the latest encryption technology to
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 and easy.
What if I can’t pay now? Go to IRS.gov/Payments for
more information about your options.
• Apply for an online payment agreement (IRS.gov/
OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once
you complete the online process, you will receive immediate notification of whether your agreement has
been approved.
16
Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.
IRS Document Upload Tool. You may be able to use
the Document Upload Tool to respond digitally to eligible
IRS notices and letters by securely uploading required
documents online through IRS.gov. For more information,
go to IRS.gov/DUT.
Schedule LEP. You can use Schedule LEP (Form 1040),
Request for Change in Language Preference, to state a
preference to receive notices, letters, or other written communications from the IRS in an alternative language. You
may not immediately receive written communications in
the requested language. The IRS’s commitment to LEP
taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive
communications, including notices and letters, in English
until they are translated to your preferred language.
Contacting your local TAC. Keep in mind, many questions can be answered on IRS.gov without visiting a TAC.
Go to IRS.gov/LetUsHelp for the topics people ask about
most. If you still need help, TACs provide tax help when a
tax issue can’t be handled online or by phone. All TACs
now provide service by appointment, so you’ll know in advance that you can get the service you need without long
wait times. Before you visit, go to IRS.gov/TAC to find the
nearest TAC and to check hours, available services, and
appointment options. Or, on the IRS2Go app, under the
Stay Connected tab, choose the Contact Us option and
click on “Local Offices.”
———————————————————
Below is a message to you from the Taxpayer Advocate
Service, an independent organization established by Congress.
The Taxpayer Advocate Service (TAS)
Is Here To Help You
What Is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent
organization within the Internal Revenue Service (IRS).
TAS helps taxpayers resolve problems with the IRS,
Publication 926 (2026)
makes administrative and legislative recommendations to
prevent or correct the problems, and protects taxpayer
rights. We work to ensure that every taxpayer is treated
fairly and that you know and understand your rights under
the Taxpayer Bill of Rights. We are Your Voice at the IRS.
How Can TAS Help Me?
TAS can help you resolve problems that you haven’t been
able to resolve with the IRS on your own. Always try to resolve your problem with the IRS first, but if you can’t, then
come to TAS. Our services are free.
• TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for TAS help if your IRS
problem is causing financial difficulty, if you’ve tried
and been unable to resolve your issue with the IRS, or
if you believe an IRS system, process, or procedure
just isn’t working as it should.
• To get help any time with general tax topics, visit
www.TaxpayerAdvocate.IRS.gov. The site can help
you with common tax issues and situations, such as
what to do if you make a mistake on your return or if
you get a notice from the IRS.
Publication 926 (2026)
• TAS works to resolve large-scale (systemic) problems
that affect many taxpayers. You can report systemic issues at www.IRS.gov/SAMS. (Be sure not to include
any personal identifiable information.)
How Do I Contact TAS?
TAS has offices in every state, the District of Columbia,
and Puerto Rico. To find your local advocate’s number:
• Go to www.TaxpayerAdvocate.IRS.gov/Contact-Us,
• Check your local directory, or
• Call TAS toll free at 877-777-4778.
What Are My Rights as a Taxpayer?
The Taxpayer Bill of Rights describes ten basic rights that
all taxpayers have when dealing with the IRS. Go to
www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights
for
more information about the rights, what they mean to you,
and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and
ensure the IRS is administering the tax law in a fair and
equitable way.
17
Index
To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
Additional Medicare Tax 5, 7
Assistance (See Tax help)
B
Baby-sitting costs (See Child and
dependent care expenses)
Babysitters (See Household employee)
Business employers, employment tax
payment option 10
Butlers (See Household employee)
C
Caretakers (See Household employee)
Certified professional employer
organizations (CPEOs) 2
Child and dependent care expenses,
credit for 12
Cooks (See Household employee)
Correcting Schedule H 12
Credit reduction states 2
D
Dependent care expenses 12
Disability payments, state 6
Domestic worker (See Household
employee)
Drivers (See Household employee)
E
Earned income credit (EIC) 9
EIC notice 10
Employer identification number
(EIN) 11
Employing an alien legally (See Legal
employee)
Employment eligibility verification
form 4
Employment taxes:
Need to pay 4
Payment options 10
Tax returns 11
Estimated tax, paying 10
F
Federal income tax withholding,
increasing (See How to increase
withholding)
Federal unemployment (FUTA) tax 7
Form:
1040-ES 10
18
940 11
941 11
943 11
944 11
I-9 4
Schedule H (Form 1040) 10, 11
SS-4 11
SS-5 12
W-2 10, 11
W-4 9, 10
W-4P 10
Forms you must file 11
FUTA (See Federal Unemployment (FUTA)
Tax)
H
Health aides (See Household employee)
House cleaning workers
(See Household employee)
Household employee 3
Housekeepers (See Household
employee)
How to increase withholding 10
How to pay estimated tax 10
I
Income tax withholding, increasing
(See How to increase withholding)
L
Legal employee 4
M
Maids (See Household employee)
Medicaid waiver payments 3
Medicare (See Social security and
Medicare taxes)
N
Nannies (See Household employee)
Nonemployees 4
Nurses, private (See Household
employee)
O
Outsourcing payroll duties 2
P
Publications (See Tax help)
R
Records you must keep 12
S
Schedule H (Form 1040) 10, 11
Schedule H attached to another
form 12
Schedule H filed by itself 12
Self-employed workers
(See Nonemployees)
Social security and Medicare:
Taxes 5
Wages 6
Social security number, employee’s 12
State:
Disability payments 6
Employment taxes 4
T
Tax credits:
Child and dependent care expenses 12
Earned income 9
Tax help 13
Taxes:
How to make payments 10
Medicare 5
Social security 5
U
Unemployment taxes:
Federal 7
State 4
USCIS website 4
W
Wages:
Cash 6
FUTA 9
Medicare 6
Social security 6
State disability payments 6
Withholding:
Employee’s share 6
Federal income tax 9
How to increase 10
Wages 9
Y
Yard workers (See Household employee)
Publication 926 (2026)
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.