You may use form 4137 for reporting only your daughter's
share of Social Security and medicare taxes. This is
attached to HER tax return. It does not go on your return.
You may want to have a tax professional do it this year.

Missy Doyle

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >

"tobe" <ybotkaSPM[at]cinci.rr.com> wrote:

- quote -

Agreed

- quote -

Well, the W-2 part is just plain wrong.

If your daughter was under 18 at any time during the year in
which the services were provided, FICA/Medicare don't apply.
(See Pub 926) The employer still needs to provide the W-2.

- quote -

With or without a W-2 she reports the wages on line 7 of the
1040. If she does owe employee's FICA/Medicare, she can use
Form 4137 (modified to show wages rather than tips) to pay
the employee's part with her income tax return.

--
Phil Marti
Clarksburg, MD

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >

tobe wrote:

- quote -

The employer is responsible. Your daughter should very
simply report said wages on line 7 of her own 1040. Don't
need an actual W2 for this purpose since no tax withheld.

ChEAr$,
Harlan Lunsford, EA n LA

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >

My 18 year old daughter worked as a babysitter in a nearby
couple's home for the summer, with specific hours and
duties. She lived at home with us, but went over to the
babysitting job usually 4 days per week. She clearly met
the IRS definition of a household employee, and earned more
than $1,400. The employer, it turns out, regarded my
daughter as an independent contractor, and therefore did not
deduct FICA and Medicare taxes, etc., and will not be
providing a W-2 form (and I do not know if she will try to
provide a Form 1099) The employer used her flexible benefit
plan at work to get reimbursed for the child care costs, and
had to report my daughter's SSN to her work, and will
presumably report the SSN on her Federal tax return.

What is my daughter supposed to do when filing her own tax
return? Who is responsible for what part of the
FICA/Medicare tax that was not withheld?

Thanks

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >