Every Form You Need as a Household Employer (2026)

You hired a nanny. Now there are forms.

Eight of them, spread across hiring, every payday, every quarter, and year-end. Most are short. None are optional once you cross the $3,000 threshold. This guide covers what each form does, when you need it, and where it goes.

The Full List, At a Glance

The hiring forms are one-time. The year-end forms repeat every January. Quarterly payments repeat four times a year. The if-needed forms only show up when something goes wrong.

At Hiring: The Three Forms You Need on Day One

Every household employee needs to fill out two forms before their first paycheck. You need to file one of your own.

Form W-4 — Federal Income Tax Withholding

What it does: Tells you how much federal income tax to withhold from each paycheck.

Your nanny fills this out. You keep it in your records and don't send it anywhere. The IRS hosts the current Form W-4 here.

A quick caveat for household employers: federal income tax withholding is optional. You're only required to withhold FICA (Social Security and Medicare). Most families withhold income tax anyway as a courtesy, because otherwise the nanny owes a big bill at year-end. If you both agree to skip it, that's fine — write that decision down somewhere.

State income tax has its own form (usually called a "state W-4"). Most states publish their own; check your state's tax agency.

Form I-9 — Work Authorization

What it does: Verifies your nanny is legally authorized to work in the United States.

Both of you fill it out. The nanny completes Section 1 on or before their first day. You complete Section 2 within three business days of their start date by examining their identification documents (passport, driver's license + Social Security card, etc.).

You keep the I-9. Do not mail it anywhere. The form is published by USCIS, not the IRS. Keep it for three years after the hire date or one year after termination, whichever is later.

This one trips up first-time employers because it's not a tax form, but it's the most legally serious of the bunch. Failing to complete an I-9 can result in fines even if your nanny is fully authorized to work.

Form SS-4 — Your EIN Application

What it does: Gets you an Employer Identification Number (EIN) so you can withhold and pay taxes.

You apply once, online, in about 5 minutes. The EIN is free directly from the IRS. Don't pay a service to "get you an EIN" — they're charging you for filling out a form you can fill out yourself.

For more detail on the application process, see our EIN guide for household employers.

Each Pay Period: The Form That Isn't a Form

There's no government form you submit each pay period. But most states require you to give your nanny a pay stub with each paycheck showing gross pay, taxes withheld, and net pay.

Pay stubs aren't filed anywhere; you just need to issue them. Whatever payroll tool you use should generate these automatically.

Some states also require new hire reporting within a set window (typically 20 days) after your nanny's start date. This goes to your state's labor department, not the IRS. Your state's tax agency website has the form.

Each Quarter: One Form, Four Times a Year

Federal household employment taxes get paid in quarterly installments using a single form: 1040-ES. Most states use a parallel form for state taxes.

Form 1040-ES — Estimated Tax Payments

What it does: Sends your federal household employment taxes to the IRS in installments instead of waiting until April.

Form 1040-ES covers federal income tax and FICA owed on your nanny's wages. Most household employers pay these quarterly.

2026 due dates:

Most states have their own equivalent quarterly payments and forms. Check your state's tax agency.

A visual calendar of every federal household-employer deadline for the year, with "Add to Calendar" links:

A shortcut: instead of paying quarterly, you can increase your own withholding at your day job so your year-end taxes already include what you owe for your nanny. Adjust your day-job W-4 to withhold an extra amount each paycheck. Many families find this easier than tracking four separate due dates.

At Year-End: Three Forms in January and April

Year-end paperwork lands in two waves: W-2 and W-3 by January 31, then Schedule H attached to your Form 1040 by April 15.

Form W-2 — Your Nanny's Wage Statement

What it does: Reports your nanny's wages and withholdings for the year.

You issue one W-2 per nanny. Two copies go out: one to your nanny, one to the Social Security Administration. Both are due January 31.

Per the IRS W-2 Instructions, the SSA copy is filed electronically through Business Services Online for most employers. You can mail paper W-2s if you have fewer than 10 forms total.

For the full breakdown of what goes in each box, see our W-2 guide for household employees.

Form W-3 — The Transmittal Summary

What it does: Summarizes your W-2s for the SSA. It's a one-page cover form that totals up all the W-2s you're sending in.

You only need a W-3 if you're filing paper W-2s. Electronic filers don't submit a separate W-3 — the system generates the totals automatically. Due January 31 alongside the W-2s.

Schedule H — Household Employment Taxes

What it does: Reports your federal household employment taxes (FICA, FUTA, withheld income tax) on your personal income tax return.

Schedule H is part of your Form 1040. You file it with your regular tax return, due April 15. It's how the IRS reconciles the household employment taxes you owed against the quarterly payments you already made.

The IRS Schedule H Instructions walk through every line. Most household employers fill it out in 15-20 minutes if their payroll records are clean. For a deeper walkthrough, see our Schedule H guide.

See What These Numbers Look Like

The forms above all flow from one underlying number: gross wages. Plug in what you pay your nanny and see exactly what each form will report.

If Something Goes Wrong: Two Backup Forms

Two forms exist for the recovery cases: a W-2 with errors, or a missed deadline that triggered a penalty.

Form W-2c — Correcting a W-2

What it does: Fixes errors on a W-2 you already issued.

Wrong wages, wrong Social Security number, wrong withholding — all fixed with Form W-2c. Issue one to your nanny, send one to the SSA. Also file a Form W-3c summary if you mailed paper corrections.

There's no firm deadline, but file as soon as you spot the error. The longer you wait, the more likely your nanny has already filed their personal return using the wrong numbers.

Form 843 — Claim for Penalty Abatement

What it does: Asks the IRS to waive a penalty.

Form 843 is the form you file if you missed a quarterly payment or filed late and got hit with a penalty. The IRS will sometimes waive penalties for first-time issues if you have a reasonable cause (medical emergency, natural disaster, first-time filer confusion).

This isn't a guaranteed waiver. It's a request. Be specific about why the deadline was missed and what you did to fix it. For more on what triggers penalties in the first place, see our nanny tax penalties guide.

Where Each Form Goes (the Address Question)

Most of these forms don't get mailed at all anymore. Filing methods by form:

If a form is filed online, that's almost always faster, gives you a confirmation number, and avoids questions about whether it arrived.

How NannyKeeper Handles Forms

NannyKeeper generates the forms that have to come from your payroll records: W-2 (and W-3 summary), Schedule H worksheet, and pay stubs every payday. We also send email reminders before each quarterly deadline so 1040-ES doesn't sneak up on you.

What we don't do: file forms with the IRS or SSA on your behalf. You file the forms yourself, which takes about 15 minutes per quarter on the IRS Direct Pay site and the SSA Business Services Online portal. Self-service is what keeps the price at $10/month instead of $40-$75/month.

The other forms (W-4, I-9, SS-4) are one-time and don't depend on a payroll tool. Get them directly from IRS.gov and USCIS.gov.

FAQ

Do I really need all eight forms?

Most years, you'll touch six: W-4 and I-9 once at hiring, SS-4 once before first payroll, then 1040-ES quarterly, W-2 + Schedule H every January-April. W-3 only matters if you file paper W-2s (rare). W-2c and 843 only show up if something goes wrong.

What if I miss a deadline?

The IRS charges interest and a penalty starting the day after the deadline. For first-time misses with a reasonable cause, Form 843 can sometimes get the penalty waived. Pay what you owe as soon as possible to stop interest from accruing.

Can I e-file Schedule H?

Yes. Schedule H is part of your Form 1040, so any tax software that handles household employment (TurboTax, H&R Block, FreeTaxUSA) will e-file it for you. Paper Schedule H also works if you're paper-filing your 1040.

Do I need to give my nanny a 1099 instead of a W-2?

No. Nannies are almost always W-2 employees, not 1099 contractors. The IRS has been clear on this: you control where, when, and how the work happens, which makes them an employee. Issuing a 1099 to a nanny is a common audit trigger. See our household employer vs. contractor guide for the full test.

What if I hired mid-year?

You only owe taxes on wages paid after their start date. The W-2 covers the partial year. Schedule H reports only what you owed for the months they worked. Quarterly 1040-ES payments start in the first quarter you actually paid wages.

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