Publication 926

Publication 926

A form published by the IRS explaining tax issues related to employers of household employees.
References in periodicals archive ?
IRS Publication 926, Employment Taxes for Household Employers, indicates that the facts of each case need to be considered (using the 20 factors used to help determine who is an employer).
Also, Publication 926, "Employment Taxes for Household Employers," and Publication 553, "Highlights of 1994 Tax Changes," will provide more details on how employees can file for their refunds.
The fourth-quarter 942 Package and Publication 926 will contain special instructions for preparing these Form W-2s.