Personal Caregivers: Resources
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Washington State and Federal Employer Links*
Washington State Department of Licensing
- www.dol.wa.gov
- Master Business Application pages: www.dol.wa.gov/business/file.html
To use the Business Licensing Guide select “Domestic Help” as your business activity
Employment Security Department (ESD)
- District tax offices can help with the Master Business Application and guide you through the new employer process. ESD issues a Unified Business Identification number. It is similar to a Social Security number for your domestic help ‘business.’ Quarterly state employment taxes must be filed.
www.wa.gov/esd
www.esd.wa.gov/uitax/formsandpubs/tax-handbook.pdf
Washington State Department of Labor and Industries
- For Workers’ Compensation coverage, if you are required or if you choose.
www.lni.wa.gov/
Washington State Department of Social and Health Services
- Must file a New Hire report when you hire a new employee or a returning employee.
www1.dshs.wa.gov/newhire/
Internal Revenue Services
- Federal Employer Identification Number, FEIN www.irs.gov/businesses/small/article/0,,id=102767,00.html
- Pay Medicare, Social Security and Federal Unemployment Tax (FUTA) quarterly as a sole proprietor/individual taxpayer with your 1040 Estimated Tax. Then report household employee wages at year-end with your IRS return.
www.irs.gov/pub/irs-pdf/f1040es.pdf - Report household employee wages to the employee with a W-2 and to the government with a W-3 at year-end.
www.irs.gov/pub/irs-pdf/iw2w3.pdf - IRS Publication 926 Household Employer’s Tax Guide
www.irs.gov/pub/irs-pdf/p926.pdf - IRS Publication 15 Employer’s Tax Guide
www.irs.gov/pub/irs-pdf/p15.pdf