Yes. If you pay someone to work in your home and you're required to report employment taxes, you need an employer identification number (EIN) to file Schedule H (Form 1040), Household Employment Taxes, and required wage-reporting forms, including Form W-2 and Form W-3. The IRS issues EINs free and provides the number immediately when it approves an online application.
SurePayroll® By Paychex calculates, files and deposits federal and state household payroll taxes, and prepares and files year-end forms.
Household employers who must report employment taxes need an EIN
You need an EIN to file Schedule H. The Instructions for Schedule H say it: "If you have household employees, you will need an EIN to file Schedule H." Publication 926, Household Employer's Tax Guide, adds that your EIN goes on the forms you file for a household employee, including Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, when they apply to you.
An EIN is a nine-digit number the IRS issues. It is different from your Social Security number (SSN). The IRS says not to use your SSN in place of an EIN. If you already have an EIN as an employer, you can use that number.
The nanny tax threshold article explains when reporting begins, and Am I a household employer? covers who counts as one.
Apply for your EIN free on the IRS website
The application at IRS.gov/EIN has a household employer option. Follow it in this order:
- Go to the IRS EIN page. The IRS does not charge for an EIN. It also warns about websites that charge for one, so start from IRS.gov/ein.
- Choose the household employer option. On the legal-structure screen, select "View Additional Types, Including Tax-Exempt and Governmental Organizations," then "Household Employer."
- Confirm your selection. The IRS describes a household employer as someone who hires a worker to do household work in or around the home, where that worker is your employee under your direction. Confirm that matches your situation, then continue.
- Enter your SSN or ITIN and your name. The details must match IRS records, or the application can't be processed. Then choose "I am the household employer."
- Finish the application and keep the number. When the IRS approves the application, it issues your EIN immediately online. Save it with your payroll records.
If you can't apply online, you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS (Publication 926).
Get your EIN before you set up payroll and file year-end forms
Payroll systems typically ask for an EIN during setup, so having the number first can make setup faster.
The IRS calendar is separate. For 2026 wages, Publication 926 (2026) tells household employers to get an EIN by February 1, 2027, the same date it lists for giving your employee Form W-2 and sending Copy A with Form W-3 to the Social Security Administration, when those apply to you. Schedule H follows with your 2026 federal income tax return, due April 15, 2027 (Publication 926).
State employer accounts are a separate registration that varies by state. State registration for household employers covers what to expect.
Set up household payroll with SurePayroll
SurePayroll files and deposits federal and state household payroll taxes and prepares and files year-end forms.
This content is for educational purposes only, is not intended to provide specific legal advice, and should not be used as a substitute for the legal advice of a qualified attorney or other professional. The information may not reflect the most current legal developments, may be changed without notice and is not guaranteed to be complete, correct, or up to date
