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Also refer to IRS Publication 926 for household employees.
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p926.pdf">https://www.irs.gov/pub/irs-pdf/p926.pdf</a>
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**