Becoming the Employer of an In-Home Provider
When you hire a caregiver to provide care in your home, you become an employer legally responsible for adhering to federal and state requirements. Below is a list of these requirements to help you begin to meet your obligations. You may want to consult a lawyer or accountant to make sure you are meeting all legal and financial responsibilities as this information may vary from state to state. Below is a list of forms you may need to assist you in this process. Please contact the phone numbers listed for further information.
|| You must file Form W-2 for each household employee to whom you paid $1,000 or more of cash wages. Cash wages include wages paid by checks, money orders, etc. Cash wages do not include the value of food, lodging, clothing, or other non-cash items you give to a household employee.
|| File this form to receive your employer identification number so you can report your employee’s social security and unemployment taxes.
| Schedule H
|| This form is attached to your federal return. Enter the taxes from Schedule H on the “Household employment taxes” line of your Form 1040 or Form 1040A. You do this because these taxes are added to your income taxes.
| W-4 Form
|| Optional. To withhold federal income tax from employee’s paycheck.
| 942 Form
|| Social Security tax (FICA)
| W-3 Form
|| To send a copy of your employee’s W-2 form
to the IRS
| 2441 Form
|| To claim tax credit for your child care
| Publication 503
|| Booklet containing instructions and a
sample of completed forms.
BUREAU OF CITIZENSHIP AND IMMIGRATION SERVICES
| I-9 Form
|| Employment eligibility
verification-is used by an employer to verify an employee's identity and to establish that the worker is eligible to accept employment in the United States.
CT STATE REQUIREMENTS
Department of Revenue Services Information Line
- CT Tax Identification number
- Tax Forms
- Tax Payer Service-public information
CONNECTICUT STATE WORKER’S COMPENSATION COMMISSION (1-800-223-9675)