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.
FEDERAL REQUIREMENTS
1-800-829-1040 (IRS)
| W-2 Form |
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. |
| SS-4
Form |
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
expenses |
| Publication 503 |
Booklet containing instructions and a
sample of completed forms. |
BUREAU OF CITIZENSHIP AND IMMIGRATION SERVICES
(1-800-870-3676)
| 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
1-800-382-9463
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)
|
