Yes, you can file a W2 for a household employee who is paid less than $2,000 for the year, or if you don't need to pay federal unemployment tax because you paid total cash wages less than $1,000 in any calendar quarter to household employees. You don't "need" to so the Schedule H will not be required or used with your return if you choose to.
The social security tax and medicare tax, as well as the federal and state unemployment tax is not required to be withheld or matched by you (or UC tax paid by you), for a household employee until the wages reach the required limit. Click here for
Publication 926-Household Employer's Tax Guide, to view more details.
If you want to pay your household employee as a regular employee, then you can file the forms as an employer of a regular employee, but you would also need to complete any required employer reports. This will cost you more money before you are required to pay it.
Employers use Form 941 to: Report income taxes, social security tax, or medicare tax withheld from employee's paychecks. Pay the employer's portion of social security or medicare tax. About IRS Form 941
