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IRS Resources
Important Information for Certain Government Fiscal Agents |
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State and local government agencies that assume responsibility as reporting agents under Section 3504 have responsibilities to report income tax withheld, social security and Medicare (Form 941), and unemployment taxes (Form 940) for individuals furnished by the agencies that provide household services for recipients of public assistance. To ensure the appropriate federal tax deposit rules are applied for each return filed, the filing agency should write "Household Employer Agent" in red ink on the top center of the Form 941 and 940.
For more information on fiscal agent reporting requirements, see Notice 2003-70.
For more information on general employment tax filing requirements, see Circular E.
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