You must give your household employee copies B, C and 2 of IRS Form W-2 (Wage and Tax Statement) by January 31 after the year the wages were paid. Send copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statement, to Social Security by the last day of January if filing electronically or on paper in the year following the wage reporting year.
You can get this form and the instructions for completing it by contacting any IRS office. Or, if you have a personal computer with internet access and a printer, you can use W-2 Online. W-2 Online is Social Security’s free electronic filing option for employers. With W-2 Online, you can access an electronic Form W-2, complete the form, and submit it to Social Security over the internet. The service even completes a Form W-3 (transmittal) for you. You can also print the copies your employee(s) need to file their taxes as well as copies for your records. To get started, register for a User ID and password at the Business Services Online website: https://www.ssa.gov/bso/bsowelcome.htm (copy and paste into your browser)
For more information, including step-by-step instructions, go to http://www.socialsecurity.gov/employer/bsohbnew.htm (copy and paste into your browser)
For further information please see the Social Security Administration supplemental information on household workers at: https://www.ssa.gov/pubs/EN-05-10021.pdf
