Household employer tax timeline

Pay a caregiver more than about $2,800 in a year and you're a "household employer." It sounds official, but it's really just a simple rhythm of a few things through the year. Here's what and when, so nothing sneaks up on you.

When you hire

Set up as an employer

Get a free federal EIN (employer ID) from the IRS, it takes about 10 minutes online. Have your caregiver fill out a Form I-9 and a W-4.

Forms: SS-4 (EIN), I-9, W-4, and your state's W-4 if it has one.

Every payday

Pay and keep records

Track each payment, date, hours, and amount, and set aside money for taxes (or let a payroll service withhold it for you).

Use the pay log to keep this straight.

Quarterly · Apr, Jun, Sep, Jan

Pay estimated taxes (if needed)

If you'll owe a meaningful amount in household employment taxes, pay a little each quarter so April isn't a shock.

Form: 1040-ES (estimated taxes).

By January 31

Give your caregiver a W-2

Send your caregiver their W-2 for the prior year, and file a copy with the Social Security Administration.

Forms: W-2 to the caregiver, W-2 Copy A + W-3 to the SSA.

With your April return

File Schedule H

Report the household employment taxes on your own tax return by attaching Schedule H to your Form 1040.

Form: Schedule H, filed with your 1040.

The easy button

A payroll service (Poppins Payroll, Care.com HomePay, SurePayroll, and others) can handle almost all of this, the withholding, the W-2, the filings, for a modest monthly fee. For many families it's the simplest, most stress-free way. Your payroll setup checklist helps you pick one.

This is a plain-language overview, not tax or legal advice. Thresholds and forms change, and your state (Missouri) may have its own rules. Confirm the specifics with a tax professional or your payroll service.