CHAPTER 38Other Taxes
The regular income tax figured on taxable income may not be the net amount of taxes you owe for the year. There are additional taxes that may apply to you. For example, if you employ a household worker, such as a nanny, you may owe employment taxes for this worker (38.1–38.4).
Most additional taxes, including the alternative minimum tax (23.1—23.5), are entered in Schedule 2 of Form 1040 or 1040‐SR. Some of these other taxes are covered in this chapter; others are covered in other chapters as noted in Table 38‐1.
Estimated taxes (27.1—27.5) are not a separate tax liability; they are merely a way in which to pay taxes where income tax withholding does not cover the expected tax bill for the year.
38.1 Overview of Household Employment Taxes
If you hired someone to do household work in or around your home and you were able to control what work he or she did and how it was done, you had a household employee. This could include a babysitter, house cleaner, cook, nanny, yard worker, maid, driver, health aide, or private nurse. Unless an exception applies (see below), such a worker is your employee regardless of whether the work is full or part time or whether you hired the worker through ...
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