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Show Guide, which furnishes more detailed information on this subject may be obtained by dropping a post card to the District Director, Internal Revenue Re-venue Service, Salt Lake City, Utah 84101. Regulations on tasehold tax listed by office Do ycu have a household employee em-ployee ? If you do, you may be required to file Form 942, Employer's Quarterly Tax Return Re-turn for Household Employes, Roland V. Wise, District Director Direc-tor of Internal Revenue for Utah, said today . Social Security taxes are due when $50 or more in cash wages are paid to any employee emplo-yee in a calendar quarter for services of a household nature, Mr .Wise said. In general, this includes services ser-vices performed by cooks, butlers, but-lers, housekeepers, governesses, maids, cleaning women, valets, baby sitters, janitors, laundresses, laundres-ses, furnacemen, caretakers, handymen, gardners, grooms, and chauffeurs of automobiles for family use. No taxes are due on amounts paid to persons who are not your employees. Mr. Wise said. Carpenters, painters, plumbers, repairmen and others who do work for you as independent contractors are not considered to be employees. The employer tax and the employee tax are each 4.4 percent, per-cent, or a total of 8.8 percent. The tax applies only of $50 or more cash wages were paid during the calendar quarter. If the employer prefers, it is permissible for him to pay the full 8.8 percent, Mr. Wise said. The District Director pointed point-ed out the tax applies only to the first $7,800 of taxable cash wages paid to an employee in a calendar year. Form 942 returns together with payment of the tax covering cov-ering the three months of April, Ap-ril, May and June are due July 31. Circular H, Household Employer's Em-ployer's Social Security Tax |