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Ned and Marge's Taxes Ned and Marge Childcare Transactions and Taxation

Ned, Marge

Thank you for your concern for accurately reporting taxes for this previous tax year. In the following response, your specific cases have been considered.

As Ned has been paid in the amount of $95,000 by Marge for childcare for Maggie, under IRS regulations, if Ned babysits for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to him. Under this section, it requires that Ned pay self-employment taxes on the received monies for childcare. This means that he will be required to pay Social Security and Medicare taxes in the amount of 15.3%. This will be reported on Schedule SE Form 1040. Minus the 15.3% taxation, Ned's income would be $80,465, however, half of the tax should be eliminated in determining his adjusted gross income, which means at a 7.65% tax rate, Ned should report $87,732 as his adjusted gross income.

Ned should also be aware of Form W-10, Dependent Care Provider's Identification and Certification for the purpose of claiming that for tax purposes, his name, address and taxpayer identification are correct. He should hold onto this form for his records and be...

He may also qualify to claim expenses incurred in caring for Maggie, such as the use of his food, home, and toys. This W-10 should be filled out in conjunction with Form 1040.
Because of SECA, or Self-Employed Contributions Act, Ned does not need to worry about FICA. The 15.3% tax he pays covers his FICA requirements. In order to receive credit for the donation of his income, Ned will need to fill out a Schedule A, Itemized Deductions. This allows charitable donations to religious organizations. Ned will need a statement from the church claiming the amount of contribution, as it is over $250. Unfortunately, Ned can only deduct 50% of his adjusted gross income per Publication 526. For this tax year, Ned will need to claim half of his adjusted gross income, despite his contribution of it to the church.

Because Marge has hired Ned, Ned is her employee. She will need to fill out a Schedule H, as he works part of the time in Marge's household. She will also be required to file Form W-2, as she paid him more than the minimum $1,700 in cash wages subject to Social Security and Medicare. Because Marge works and must pay child care expenses and someone else cannot claim Maggie as their dependent, Marge is able to…

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