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This publication provides guidance for individuals who have household employees, detailing responsibilities regarding employment taxes, including social security tax, Medicare tax, and federal unemployment
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How to fill out Publication 926

01
Read the instructions carefully before starting.
02
Gather all necessary documents and information.
03
Fill out the personal information section accurately.
04
Complete each relevant section according to your specific situation.
05
Double-check your entries for accuracy.
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Sign and date the form at the bottom before submission.
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Keep a copy for your records.

Who needs Publication 926?

01
Individuals or businesses who are involved in certain tax-exempt organizations.
02
Tax professionals assisting clients with tax-exempt status.
03
Nonprofits needing to understand their filing requirements.
04
Anyone who wants to claim certain deductions associated with tax-exempt activities.
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You are allowed to claim a reasonable salary for a spouse or partner who helps in the business. Their duties could include answering the phone, going to the bank, bookkeeping, or other administrative tasks. The salary must be paid to them through PAYE, and it must be realistic for the duties they are performing.
If your spouse is your employee, not your partner, you must pay Social Security and Medicare taxes for them. The wages for the services of an individual who works for their spouse in a trade or business are subject to income tax withholding and Social Security and Medicare taxes, but not to FUTA tax.
Generally, a U.S. citizen or resident, a domestic corporation, or a domestic estate or trust must complete and file Form 926 to report certain transfers of property to a foreign corporation that are described in section 6038B(a)(1)(A), 367(d), or 367(e).
Starting in 2025, tax Social Security benefits in a manner similar to private pension income. Phase out the lower-income thresholds during 2025-2044. Increase the threshold for taxation of OASDI benefits to $50,000 for single filers and $100,000 for joint filers starting in 2026.
Employee wages you pay your spouse are fully taxable. Your spouse-employee must pay federal and state income tax on wages. And you and your spouse must each pay half of the Social Security and Medicare tax on wages. As your spouse's employer, you must withhold these taxes and pay them to the IRS.
If you are a household employer, you must report when you employ one or more people and pay cash wages of $750 or more in a calendar quarter. Cash wages include both checks and cash. Do not include noncash wages, such as meals and lodging, when calculating if you have reached $750 in cash wages.
Partners are not Employees of a Partnership An owner of a partnership who provides services to the partnership cannot be treated as an employee of the entity.
Annual Gift Exclusion: $19,000 Per Person In 2025, you're allowed to give someone up to $19,000 per year without having to report it to the IRS. If you're married, you and your spouse can give up to $38,000 to the same person without worrying about gift taxes.

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Publication 926 is a document issued by the IRS that provides guidelines for individuals and organizations that are required to file information returns.
Generally, any person or entity that makes certain payments, such as interest, dividends, or royalties, that are subject to information reporting requirements must file Publication 926.
To fill out Publication 926, one must gather the required information, complete the relevant sections based on the type of income or payments made, and ensure accuracy before submission to the IRS.
The purpose of Publication 926 is to assist taxpayers in understanding their responsibilities regarding information reporting and to ensure compliance with IRS regulations.
Information that must be reported includes the type of payment made, the recipient's details, and any applicable tax identification numbers.
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