Please refer to IRS publication 926. It does say that you should get employer identification number. Table 2 checklist form the publication is below.
Table 2. Household Employer's Checklist
You may need to do the following things when you have a household employee. |
| When you hire a household employee: | □ Find out if the person can legally work in the United States.
□ Find out if you need to withhold and pay federal taxes.
□ Find out if you need to withhold and pay state taxes. |
| When you pay your household employee: | □ Withhold social security and Medicare taxes.
□ Withhold federal income tax.
□ Decide how you will make tax payments.
□ Keep records. |
| By February 2, 2026: | □ Get an employer identification number (EIN).
□ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement.
□ Send Copy A of Form W-2 with Form W-3 to the SSA. Don't send Form W-2 to the SSA if you didn't withhold federal income tax and the social security and Medicare wages were below $2,800 for 2025. |
| By April 15, 2026: | □ File Schedule H (Form 1040) with your 2025 federal income tax return (Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041).
If you don't have to file a return, file Schedule H by itself. |
