b*****o
发帖数: 196 | 1 前年年底请了一位住家保姆照看刚出生的娃。前不久才听说这种情况也可以退税的。不
知道大家是否经历过类似的情况，能给我一些建议。附带说一下，保姆是中国人，但是
有绿卡，我们也有绿卡。非常感谢！ | x****u
发帖数: 473 | 2 USE Form 2441 Child and Dependent Care Expenses to claim. you need the lady'
s name and SSN to report the expense. if you have filed a return for that
year, you need to file an amended return Form 1040X to claim the difference. | x******g
发帖数: 3952 | 3 你的保姆得愿意把你给她的钱报税才行。
【在 b*****o 的大作中提到】
: 前年年底请了一位住家保姆照看刚出生的娃。前不久才听说这种情况也可以退税的。不
: 知道大家是否经历过类似的情况，能给我一些建议。附带说一下，保姆是中国人，但是
: 有绿卡，我们也有绿卡。非常感谢！
| s******g
发帖数: 654 | 4 Before you take childcare deduction, you need to file W-2 and W-3 for 2010 and pay FICA tax for your nanny. You can claim the nanny tax deduction on your form 1040 page 2 using Sch H. Also, her fed/state income tax withholding is your obligation. If the IRS cannot get the tax from her, then the IRS will ask you to pay.
Enjoy.
============================================================================
1.When you hire a babysitter or other household employee, make sure that
person can legally work in the United States by examining their
documentation and filling out Form I-9. You can get the I-9 Form online or
by calling 1-800-870-3676.
2.Agree with your nanny about whether you, the employer, will withhold
federal income tax. You are not required to do so, but any change to the
agreement must be in writing. (Federal tax withholding is not covered by
this article.)
3.Check with your state about whether you will owe state employment taxes. (
State employment taxes are not covered by this article.) The relevant state
agencies are listed in an appendix to IRS Publication 926.
4.Decide whether you are going to pay your nanny's share of Social Security
and Medicare taxes, or deduct it from her pay. Explain the decision to your
nanny. If you agreed on an hourly rate of pay without discussing the nanny
tax, and deduct employment taxes, she might be surprised to find a lower
amount in her paycheck that she expects.
Medicare and Social Security taxes amount to 15.3 percent of her pay. Half
of that is the employee's share, which you withhold from each paycheck (or
pay yourself, if that's how you decide to handle it). You, the employer,
send both halves of the tax to the federal government.
5.Decide how you will pay the nanny tax. One choice is to ask your own
employer (or your spouse's employer) to withhold more from your wages in
order to cover household employment taxes. Or, you can make estimated tax
payments to the IRS each quarter. Another option is to pay the nanny tax on
April 15 with your income tax, but if the amount is large enough you might
be subject to penalties.
6.Keep records of all payments to your household employees, whether cash or
check.
7.At the end of the calendar year, add up all the money you've paid your
nanny.
8.Before February, contact the IRS to be assigned an employer identification
number. You can call 800-829-4933, apply online, apply by fax or apply via
mail.
9.By the beginning of February, you must fill out Form W-2 and give copies
to your employee. Steps 10 to 13 guide you through the minimum required
information for Forms W-2 and W-3.
10.On Form W-2, put the employee's Social Security Number in box a. Put your
employer identification number in box b. Put your name and address in box c
. Put your employee's name and address in box e.
11.On Form W-2, write the total wages you paid boxes 3 and 5. (For the
purposes of this example, I assume that you decided to pay your nanny's
share of the taxes rather than withhold from her paycheck.) Multiply the
total wages by 6.2 percent and write the answer in box 4. This is the
employee's share of Social Security tax. If you also withheld federal income
tax, it should go in box 2.
12.Now, multiply the total wages (box 3) by 1.45 percent and write the
answer in box 6. This is the employee's share of Medicare taxes. Add
together the figures in boxes 2, 3, 4 and 6 and put the total in box 1.
If you're worried about your math, the instructions for Schedule H contain a
useful example with the boxes filled in.
Copy the information onto the duplicate copies of Form W-2. Congratulations!
You're ready to give Form W-2 to your nanny. (Keep Copy A for yourself.)
13.On Form W-3, copy the numbered boxes from Form W-2 into the corresponding
boxes. (Thank you, IRS, for making the numbers the same!) Fill in your name
, address, phone number and employer identification number. Check the box
that says "Hshld.emp." to indicate that you're a household employer. Sign
and date the form.
14.Before March, send Form W-3 and Copy A of Form W-2 to the Social Security
Administration.
15.By April 15, file Schedule H with your federal income tax return (Form
1040). The figures on Schedule H for Medicare and Social Security taxes
should be double the figures on the W2, because you're paying the employee's
share plus the employer's share.
【在 b*****o 的大作中提到】
: 前年年底请了一位住家保姆照看刚出生的娃。前不久才听说这种情况也可以退税的。不
: 知道大家是否经历过类似的情况，能给我一些建议。附带说一下，保姆是中国人，但是
: 有绿卡，我们也有绿卡。非常感谢！
| B********e
发帖数: 312 | 5 Great Post! ZAN!!
and pay FICA tax for your nanny. You can claim the nanny tax deduction on
your form 1040 page 2 using Sch H. Also, her fed/state income tax
withholding is your obligation. If the IRS cannot get the tax from her, then
the IRS will ask you to pay.
==
【在 s******g 的大作中提到】
: Before you take childcare deduction, you need to file W-2 and W-3 for 2010 and pay FICA tax for your nanny. You can claim the nanny tax deduction on your form 1040 page 2 using Sch H. Also, her fed/state income tax withholding is your obligation. If the IRS cannot get the tax from her, then the IRS will ask you to pay.
: Enjoy.
: ============================================================================
: 1.When you hire a babysitter or other household employee, make sure that
: person can legally work in the United States by examining their
: documentation and filling out Form I-9. You can get the I-9 Form online or
: by calling 1-800-870-3676.
: 2.Agree with your nanny about whether you, the employer, will withhold
: federal income tax. You are not required to do so, but any change to the
: agreement must be in writing. (Federal tax withholding is not covered by
| b*****o
发帖数: 196 | 6 多谢楼上各位的宝贵意见。我会在报税前仔细阅读相关的材料和征询保姆意见，尽量做
到对双方都有利。非常感谢。 |
|
