Household Employee FUTA and SUTA Filings

[KC-CPA]

I have a client who has a household employee (new in 2014 - just found out), I just need to make sure I understand the payroll tax filings in conjunction with the Federal Income Tax Schedule H filing.

Nanny makes $600 bi-weekly, currently only thing he withholds is the employee and employer social security parts $45.90 total of $91.80. The Nanny started in August of 2014, total pay for all of 2014 is $6,000, roughly $3,600 for the 4th quarter.

For FUTA Does the client need to file the 941 or 940 quarterly/annually or is all the taxes taken care of on the Schedule H and it is only required to file that in line with the tax return deadlines.

SUTA - He is in the state of Kansas so do we just need to do the standard state filing by February 2nd.

W-2- he will need to get out by end of January (February 2nd)

Of course we may be behind the eight ball on this one since a couple quarters have passed in regard to the payroll tax filings.

Thanks for your Help.

[TXEA]

All goes on the Schedule H except state unemployment taxes. Will need to adjust estimates in 2015.

[AZUKHiker]

Schedule H and State Return

All the Federal stuff goes on 1040 Schedule H so no other Federal payroll reporting other than doing W2.

For the State UI check your state rules. Many have a quarterly filing requirement.