Nanny Payroll Taxes and Employer Identification Number (EIN)

[Michael16]

I own my own small business as a sole proprietor (no employees but myself). My wife and I will be hiring a nanny for the summer for our household (not associated with the business).

I plan to work through a payroll company to handle payroll taxes. According to Schedule H (https://www.irs.gov/instructions/i1040sh#en_US_2022_publink21451xd0e538), I will need an EIN to file. Should I use the EIN set up for my small business or have my wife set up a separate EIN to keep the household employee separate? To be clear, the nanny will *not* be an employee of the business.

[Bsch4477]

It would be cleaner to have a separate EIN for the nanny. 

[Critter-3]

You do not set up a business for the nanny to get an ein ... this is a PERSONAL expense ... on the SS4 ....

[Michael16]

Am I able to set up a second household employer EIN in my name?

[Critter-3]

I don't know why you would want to do that ... as a married couple you only need 1  EIN for the Sch H and payroll taxes.   If you file separately then you cannot use the form 2441 at all.  

[Michael16]

I'm still a little confused. I assume I would not want to use my business EID for domestic matters. Can I file for a joint EID for me and my wife since this will be for the household and we file MJF?

[Critter-3]

NO ... the EIN is either issued to an individual  or  a business like a partnership but not to 2 individuals.  Since you do NOT need a to file a partnership return for a nanny simply get one EIN using one of your SS# ... it really doesn't matter whose SS# you use since you must file a joint return to use the Sch H expenses on the form 2441.