Who Needs To File Form W-2 and Form W-3?
You must file Form W-2 for each household employee to whom you paid $1,500 or more of cash wages in 2007 that are subject to social security and Medicare taxes. To find out if the wages are subject to these taxes, see the instructions for Schedule H, lines 1 and 3, on page H-4. If the wages are not subject to these taxes but you withheld federal income tax from the wages of any household employee, you must file Form W-2 for that employee. If you file one or more Forms W-2, you must also file Form W-3. Do You Have an Employer Identification Number (EIN)? If you do not have an EIN, see Form SS-4, Application for Employer Identification Number. The instructions explain how you can get an EIN immediately over the internet, by telephone, or in about 4 weeks if you apply by mail. See How To Get Forms and Publications on page H-7 for details on how to get forms and publications including Form SS-4. Do not use a social security number in place of an EIN. Can Your Employee Legally Work in the U
