COVID-19大流行改变了许多家庭的动态. 在大多数情况下, 学校停止或限制亲自授课, 导致许多孩子在家学习. Some families moved disabled adult children or seniors from long-term care centers to their homes for safety and visitation reasons. 这些变化表面上是暂时的, 但一些家庭可能会决定无限期地坚持这种新路线.
The federal nanny tax rules apply only if a household worker is classified as an employee. These rules don't apply to workers that are classified as independent contractors for tax purposes.
根据国税局的指导方针, a household worker is an employee if you control not only what work is done, 还有它是如何完成的. So, if the worker comes to your home on a regular schedule dictated by you and is supervised by you, 这个工人可能是一个雇员. 不管这份工作是全职还是兼职.
Examples of workers who typically aren't considered employees are landscapers, pool service people and housekeepers who provide services to the public, show up at your place periodically and go about their business independently.
在做出这个决定的时候, it doesn't matter if you hired the worker through a service or an online platform. 然而, if an agency provides the worker and controls what work is done and how it's done, 工人不是你的雇员.
私人秘书提供的服务, 私人助理, or tutor who doesn't handle household chores aren't considered household work. 然而, individuals who perform these types of services may be classified as garden-variety employees, as opposed to household employees who are subject to the special tax considerations covered in the main article. 如果你娱乐场网页版，请咨询你的税务顾问.
如果你处于这些情况之一, 你可能雇了一个家庭雇员——比如保姆, senior caregiver or live-in housekeeper — to help with the added responsibilities. 不幸的是, this can create exposure to the so-called "nanny tax" with unexpected complications and costs. Here's what you need to know about the tax implications of a household employee.
The nanny tax refers to your obligation to withhold and deposit the employee's share of Social Security and Medicare taxes on wages paid to a household employee and to deposit the employer's share of those taxes on the wages. The employee and employer shares of Social Security and Medicare taxes are collectively referred to as the FICA tax.
You might also owe the federal unemployment tax (腰布) on wages paid to a household employee. 除了, you may have to withhold and deposit state income tax on wages paid to a household employee. 最后，你可能还得为国家的失业保险买单.
2021年, the FICA tax issue comes into play only if you pay a household employee $2,年内超过300人. 如果你跨过了这个门槛:
- 社会保险税率是12.4%的现金工资，不超过142,800美元. 你保留6.从雇员工资的2%支付其余的6.雇主提供的2%.
- 医疗保险税率是2.9%的现金工资. 你保留1.从员工工资的45%，支付其他1.雇主为45%.
此外，您必须扣留和存款0.9% additional Medicare tax in the unlikely event that you pay more than $200,给家庭雇员的工资是1万美元.
然而，有一个重要的例外. The FICA tax issue doesn't apply to a household employee who's under age 18 at any time during the year — unless providing household services is the employee's principal occupation. 如果雇员是学生, providing household services isn't considered to be his or her principal occupation, FICA的税收问题也不适用.
2021年, 如果你支付1美元的现金工资，你就欠腰布,000 or more to a household employee during any calendar quarter this year or if you did so during any calendar quarter in 2020. 腰布 equals 6% on the first $7,000 of cash wages paid during the year.
超过7000美元的工资不受腰布限制. While the 腰布 rate is generally 6%, you may be able to claim a credit of up to 5.百分之四抵你的腰布债务. 详情请咨询您的税务顾问.
You are not required to withhold federal income tax from wages paid to a household employee unless the employee asks you to do so and you agree to do it. 在这种情况下, the employee must give you a completed Form W-4 to allow you to calculate withholding amounts according to the IRS table.
为了联邦所得税的目的, 应税工资包括现金工资和非现金工资, 但非现金工资有几个例外. Measure wages that you pay in any form other than cash by the fair market value of the noncash items.
然而, the following noncash items are excluded from taxable wages:
- Lodging provided to the employee at your home for your convenience and as a condition of employment,
- 2021年, up to $270 per month for transit passes so your employee can commute to your home, and
2021年, up to $270 a month to reimburse your employee for parking at or near your home or at or near a location from which the employee commutes to your home.
Important: Noncash wages paid to a household employee are also exempt from FICA and 腰布.
Taxpayers with one or more qualifying individuals under their care may be eligible for the child and dependent care credit. The credit covers eligible expenses that you pay to care for one or more qualifying individuals so you can work or, 如果你结婚了, 这样你和你的配偶都可以工作.
个人必须在你家里居住半年以上, (二)自养不得超过本人生活费的一半. A handicapped spouse or handicapped dependent who lives with you for over half the year can also be a qualifying individual.
受美元限制, eligible expenses include wages paid to a nanny or other household employee who takes care of a qualifying individual so you can work.
Important: The American Rescue Plan Act liberalized the child and dependent care credit rules for 2021. 详情请咨询您的税务顾问.