Publication 926 financial definition of Publication 926

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The IRS takes the position that a person hired to perform household work is a household employee of the person to whom the service is rendered ("homeowner") if the latter can "control not only what work is done, but how it is done" (IRS Publication 926, 2015, p.

If such control is established, then the homeowner is considered the employer of the household worker regardless of whether 1) the work is full time or part time, 2) the worker was hired through an agency or from a list provided by an agency or association, or 3) the worker is paid on an hourly, daily, or weekly basis, or by the job (IRS Publication 926, p.

The IRS presumes that the following categories of workers are necessarily household employees because, allegedly, homeowners typically control their work (see IRS Publication 926, p.

The presumption can be successfully challenged if, for example, the homeowner can establish that the worker is employed by an agency (IRS Publication 926, p.

This notion is reinforced by IRS Publication 926, which states that "if only the worker can control how the work is done, the worker is not your employee but is self-employed" (p.

The only exceptions are if the household employee is 1) the homeowner's spouse, 2) the homeowner's parent, 3) the homeowner's child under the age of 21, or 4) an employee younger than age 18 at any time during the year (IRS Publication 926, p.

Navigating the nanny tax conundrum: issues involved in disclosing household employees

IRS Publication 926, Household Employer's Tax Guide, provides examples of people who may be classified as employees, including health aides and private nurses, and a checklist of things you may need to do when you hire an employee.

Tax tips: it's only December, but it's never too early to plan for income-tax time

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).

The nanny tax

As directed by IRS Publication 926, families have FICA reporting obligations if they pay an individual $ 1,900 or more in a calendar year.

Household employment in 2014: what tax preparers need to know

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