Household Employee Social taxes already paid with W-2

[RK67]

Where do I report Social Security and Medicare tax appearing on a 2020 W-2 to a Household Employee? I don't see fields on Schedule H to show what social taxes have already been paid by the Payroll Provided who prepared the W-2 for the household employee. Schedule H computes the Employer and Employee social taxes that would flow to Form 1040 page 2 to be paid with the tax return. But we have to report that social taxes were already paid during the year via payroll provider.

[sjrcpa · Accepted solution]

Enter them as estimated tax payments.

[RK67]

Thank you! I hope the IRS computers will do the appropriate 'matching' of taxes paid by the taxpayer via his Federal EIN. Maybe they will send a letter to the taxpayer and we will have to respond explaining that these 'estimated taxes' are for social security taxes already paid on behalf of a household employee.

[sjrcpa]

You're welcome.

[qbteachmt]

Since you mentioned a Payroll Provider and "paid by the taxpayer via his Federal EIN" it makes me wonder if the provider processed this as form 941/944, or 943 reporting and payments, even. What sort of reporting do you have from that provider? What sort of "FEIN" is this that you mention?