Paying the Babysitter: When Date Nights Turn You Into a Household Employer
Pay one sitter $3,000+ in 2026 and IRS rules make you a household employer owing FICA plus a Schedule H filing unless the under-18 student exemption applies.
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Schedule H
IRS Schedule H (Form 1040) Household Employment Taxes — filing requirements, FICA, FUTA, and reporting wages paid to household workers
Nanny Placement Agency Bookkeeping: Placement Fees, Replacement Guarantees, and Why the Family Is the Employer
Your agency refers; the family employs. Book placement fees as earned, reserve for replacement guarantees, and brief every family on 2026 IRS nanny-tax rules.
Schedule H and the Nanny Tax: A Practical Guide for Household Employers in 2026
How household employers handle the 2026 nanny tax — $3,000 FICA and $1,000 quarterly FUTA thresholds, EIN setup, W-2 reporting, Schedule H filing, state SUI, and the 1099 misclassification trap that triggers back taxes with no statute of limitations.