[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301565-105":53,"doc-detail-301565-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","household-employees-without-a-w-2","Household Employees Without a W-2","","Guide for preparing U.S. tax returns for household employees who did not receive a Form W-2, including how to determine household employee status versus self-employed or misclassified contractor work. Explains withholding and reporting rules tied to the $1,900 threshold and covers required substitute W-2 steps in TaxSlayer, including E-file settings, substitute questions, placeholder EIN handling, and printed return corrections using Forms 4852 and 4137. References IRS Publication 926 and Foundation Communities policy.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/household-employees-without-a-w-2/301565/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/household-employees-without-a-w-2/301565.png","ImageObject",442,249,{"name":88,"@type":89},"Mali","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How do you determine whether a client is a household employee or a self-employed contractor?","Question",{"text":108,"@type":109},"First determine whether the client is actually a Household Employee or a self-employed contractor, including possible misclassification. Review factors such as whether work was performed for one employer or multiple people and use the misclassified employee screening tool if status is unclear.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What changes when a household employee is paid less than $1,900 without a W-2?",{"text":113,"@type":109},"The employer is not required to issue a Form W-2. TaxSlayer instructions direct entering the amount in Household Employee Income, setting the return for E-file, and noting that the taxpayer is not liable for Social Security or Medicare taxes on these wages.",{"name":115,"@type":106,"acceptedAnswer":116},"What is required to prepare returns when a household employee is paid more than $1,900 without a W-2?",{"text":117,"@type":109},"Prepare a substitute W-2 by selecting the substitute W-2 option in TaxSlayer under the W-2 section. Complete employer information (including using a placeholder EIN only if needed), enter wages and allocated tips, answer substitute W-2 questions from the client interview, and set the return type to Paper for submission, followed by quality review and printing corrections.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301565,1790191935,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},2336475104362,"https://ap-avatar.wpscdn.com/avatar/22000c4c46a41b752dd?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786595829695023868","Household Employees Without a W-2  \nBackground  \nA household employee is an individual who is paid to provide a service within their employer's residence. The IRS defines “household employees” as au-pairs*, housekeepers, maids, baby-sitters, gardeners, and others who work in or around private residences as employees.  \nHousehold workers are employees if the homeowner controls the work performed and the manner in which it is accomplished. Repairmen, plumbers, contractors, and other business people who work as independent contractors are not household employees.  \n*Caution! An au pair will most likely be present in the U.S on a J-1 visa. Use the 1040 vs. 1040NR Screening Tool to determine whether the taxpayer is a nonresident alien who should be referred to the Foreign Students and Scholars Program. If the au pair is instead determined to be a resident alien for the tax year, report the income as indicated in this document.  \nIf a household employee is paid more than $1,900, that employee’s employer is required to withhold Social Security and Medicare taxes. That employer must issue the employee a Form W-2. In some circumstances, a client who is a household employee and earned over $1,900 will not have received a Form W-2 from the employer although the income must be reported on the tax return.  \nIf a household employee is paid less than $1,900, the employer is not required to issue a Form W-2 but the earnings must still be reported on the employee’s tax return.  \nTax returns for household employees earning less than $1,900 without a W-2 are prepared differently than tax returns for household employees making $1,900 or more without a W-2. Additionally, household employees may not deduct business expenses from earnings.  \nNote: For additional information, see IRS Publication 926, Household Employer’s Tax Guide.  \nFoundation Communities Policy  \nPreparing tax returns for household employees earning  more than $1,900 who did not receive a Form W-2 from their employer requires Advanced tax preparer certification.  \nHow to Assist Tax Clients  \nIn all cases, first  determine whether the client is in fact a Household Employee OR is a  \nself-employed contractor (including those paid as a contractor but who in reality should be paid asan employee (a so-called misclassified employee) . For example, did the taxpayer perform work for only one employer or for multiple people? Refer to the Misclassified Employee Screening Tool if  \n09/2025  \nstatus is unclear.  \nThe scenarios outlined below assume that the employee is determined to be a Household Employee whose employer did not provide Form W-2. If a W-2 was provided to the employee, tax return preparation follows the usual process for W-2 tax form entry in TaxSlayer.  \nScenario \\#1. Preparing a Return for a Household Employee paid LESS than $1,900 in wages:  \n1. In TaxSlayer, navigate to Federal Section →Income→Less Common Income→Other Compensation→Household Employee Income.  \n2. In Amount Paid: enter the amount paid (not to exceed $1900) .  \n3. Click on Continue.  \n4. On the E-File screen in TaxSlayer, set the Return Type to E-file.  \nNote: The household employee taxpayer is not liable for Social Security or Medicare taxes on these wages. HSH will appear on the dotted line next to line 7 on the Form 1040. The return can be e-filed.  \nScenario \\#2. Preparing a Return for a Household Employee paid MORE than $1,900 in wages:  \n1. In TaxSlayer, navigate to Federal Section →Income→W-2 .  \n2. Click the checkbox to the left of This is a substitute W-2 .  \n3. If the return is Married Filing Jointly ( MFJ), indicate if the W-2 is for the Taxpayer or Spouse  \n4. In the Employer section, enter:  \na. The employer’s EIN. If the E IN is unknown or not available, enter 74-5555555 as a placeholder number.  \nb. Employer name and address  \n5. In the Wages section,  \na. Click in Box 1 Wages, Tips and enter: 1.00  \nb. Click in Box 8, Allocated Tips and enter the total wages earned by the household employee tax","cbCaimj2zf2MmTvx","https://ap.wps.com/l/cbCaimj2zf2MmTvx","pdf",737114,"English","# Background\n# Foundation Communities Policy\n# How to Assist Tax Clients\n# Scenario 1: Paid less than $1,900\n# Scenario 2: Paid more than $1,900","[{\"question\":\"How do you determine whether a client is a household employee or a self-employed contractor?\",\"answer\":\"First determine whether the client is actually a Household Employee or a self-employed contractor, including possible misclassification. Review factors such as whether work was performed for one employer or multiple people and use the misclassified employee screening tool if status is unclear.\"},{\"question\":\"What changes when a household employee is paid less than $1,900 without a W-2?\",\"answer\":\"The employer is not required to issue a Form W-2. TaxSlayer instructions direct entering the amount in Household Employee Income, setting the return for E-file, and noting that the taxpayer is not liable for Social Security or Medicare taxes on these wages.\"},{\"question\":\"What is required to prepare returns when a household employee is paid more than $1,900 without a W-2?\",\"answer\":\"Prepare a substitute W-2 by selecting the substitute W-2 option in TaxSlayer under the W-2 section. Complete employer information (including using a placeholder EIN only if needed), enter wages and allocated tips, answer substitute W-2 questions from the client interview, and set the return type to Paper for submission, followed by quality review and printing corrections.\"}]","Household Employees Without a W-2 | PDF",1789783577]