What do I enter for the amount of state unemployment taxes paid if I haven't yet paid taxes for my household employee from 2023?

[keimba]

I hired a babysitter in 2023. I have to pay federal and probably Washington state unemployment taxes. But I haven't yet figured out how much to pay the state. Do I have to know that before I can complete my federal taxes?

[DMarkM1]

It depends.  First, you may need the amount for your Schedule H in figuring your federal unemployment tax amount. If you paid more than $1000 in any quarter in 2023, you will need your state unemployment tax numbers before completing the federal Schedule H.    

Next, The amount you paid in 2023 for Washington unemployment insurance for your household employee (babysitter) can be entered as part of your work-related expenses when claiming the "child and other dependent care" credit.  The maximum allowed work-related expenses that you may use to calculate the credit may not be more than $3,000 (for one qualifying individual) or $6,000 (for two or more qualifying individuals).  So if you have already maxed out those expense entries for the childcare credit then you don't need to enter the state unemployment tax paid. 

Bottom line:   If you don't need the state unemployment tax numbers for Schedule H or the Childcare Credit then you don't need to wait to complete your federal tax return.