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Arizona Loan Originator Licenses: Frequently Asked Questions What is the SAFE Mortgage Licensing Act? On July 30, 2008, the President of the United States signed into law the Housing and Economic Recovery

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Form SAFE (Substitute for Form W-2, Wage and Tax Statement) is a form used to report wages and taxes withheld for household employees.

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Employers who have household employees, such as nannies, cleaners, or caregivers, are required to file Form SAFE.

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Form SAFE can be filled out manually or electronically using the IRS website or tax software. Employers must provide information about the employee's wages, taxes withheld, and employer identification number.

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The purpose of Form SAFE is to report wages and taxes withheld for household employees to the IRS.

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Employers must report the employee's wages, taxes withheld, and employer identification number on Form SAFE.

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