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Show Baby Sitters Are Employees, Says IRS Married students who pay over $50 in quarterly wages to baby sitters or other household help must file Form 942, the Employers Quarterly Tax Return Re-turn for Household Employees, Roland V. Wise, District Director Direc-tor of Internal Revenue for Utah said Monday. For additional information employers em-ployers should read Circular H, Household Employer's Social Security Tax Guide, which may be obtained by mailing a post card to the District Director, Internal Revenue Service, Salt Lake City, Utah 84101. |