According to the IRS Pub. 926, the household employer rules for federal income tax withholding have not changed. That is, they are not required to withhold federal income tax from wages paid to a household employee. They should withhold federal income tax only if the household employee asks to withhold it and the employer agrees. Employers will figure withholding based on the information from the employee's most recently submitted Form W-4, Employee’s Withholding Certificate.
Any employer that pays any single employee at least $2,400 in the 2022 tax year, or cash wages to all household employees totaling $1,000 or more during any three-month calendar quarter during either the current or previous tax year, the employer must pay Federal employment taxes.
For more information, pages 4 and 5.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
