Domestic services

If you hire someone to perform domestic services in a private home, college club, fraternity or sorority, you don't need to report until you pay wages of $1,000 or more per quarter. If your payroll reaches $1,000 in any quarter, you must report wages for the entire year. 

If you’re a domestic or household employer, you must register your business. Find more information about domestic services in the IRS Household Employer's Tax Guide, including employment tax guidelines.