The
IRS reminds taxpayers not to overlook their responsibilities under the
"nanny tax."
If
you employed a housekeeper, nanny, gardener, or other household worker in 2014,
you may have payroll tax obligations, commonly called the nanny tax. These
payroll taxes apply if you paid a household worker $1,900 or more in 2014.
Federal unemployment taxes apply if you paid more than $1,000 to all domestic
employees in any quarter. Your filing obligations must be met by February 2,
2015. It's not always easy to tell whether a given worker comes under the nanny
tax rules. For more details or filing assistance, contact our office at (518) 798-3330.