If you employ someone to care for your children or a disabled or elderly dependent in your home, clean your residence, cook, or provide other personal services in or around your home, you may be obligated to pay and withhold Social Security and Medicare (FICA) taxes and also to pay federal unemployment (FUTA) taxes.
The reporting requirements for FICA and FUTA are discussed in 38.2 and 38.4.
38.1 Who Is a Household Employee?
38.2 Social Security and Medicare (FICA) Taxes for Household Employees
38.3 Filing Schedule H To Report Household Employment Taxes
38.4 Federal Unemployment Taxes (FUTA) for Household Employees
3.147.42.129