If you paid cash wages during 2013 to an individual who is not
- Your spouse,
- Your child under age 21,
- Your parent,
- An employee under age 18;
And the individual worked in and around your home as a baby-sitter, nanny, health aide, private nurse, maid, caretaker, yard worker or someone who does similar domestic duties, then that individual may be defined as your employee. Please see Federal Publication 926 for more information on how to define an employee.
If you paid cash wages over $1,800 to a household worker who is your employee, or total cash wages of $1,000 or more in any calendar quarter of 2012 or 2013 to all household employees, you should have withheld state and county income taxes. To pay these taxes on your Indiana income tax return, contact the Department for Schedule IN-H.
Schedule IN-H will be generated for you when you enter your Household Employment Taxes for your Indiana return within your [#AFFILIATE#] account.