Nanny taxes - W-2 reporting

[Gretel]

This is the first time I encounter this and am confused. TTB 1040 pg. 14-3 says to NOT add employer paid FICA taxes to box 3&5 of the W-2, only to box one. Pub. 15a (see link below) says to add to all three boxes. What am I missing or don't understand?

http://www.irs.gov/publications/p15a/ar02.html#en_US_2013_publink1000169614

[Bees Knees]

No, they are not added to box 3 or 5.

Here is a quote from your link:

Household and agricultural employees. The discussion above does not apply to household and agricultural employers. If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. However, this wage increase due to the tax payments made for the employee is not subject to social security or Medicare taxes as discussed in this section.

In other words, if the employer's payment of the employee's FICA is added to the employee's wages but is not subject to social security or Medicare taxes, then that means they are added to box 1 of the W-2 but not boxes 3 or 5 (since amounts in box 3 and 5 are subject to social security and Medicare taxes).

[Gretel]

Thanks, Bees, stopped reading to soon. Now I need to figure out how to report in QB. Thinking it works similar as other items that need to be added just to box 1 but not box 3 and 5.