No. You're not required to withhold federal income tax from wages you pay to a household employee. However, if your employee asks you to withhold federal income tax and you agree, you'll need a completed Form W-4, Employee's Withholding Certificate from your employee. See Publication 15-T, Federal Income Tax Withholding Methods for tax withholding tables that are updated each year.
Topic No. 756 Employment Taxes for Household Employees
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