Household employment tax filing timeline: What to do and when

Managing taxes for your caregiver is a year-round responsibility. Use this calendar to stay on top of it.

Household employment tax filing timeline: What to do and when

If you’ve hired a nanny or senior caregiver, you likely know that with this added help comes the responsibility of following tax and payroll rules. For the DIYers out there, we’ve put together a list of all the important dates you need to know so you don’t miss a tax deadline. And if this looks like too much work, our service is here to help.

Cross nanny taxes off your to-do list forever

Remember that your state may require you to file state tax returns on a different schedule. Check your state’s Department of Labor and/or Department of Revenue for details.

Quick glance: 2025 household employer tax calendar

MonthDateEvent
January15th4th quarter (Sep – Dec 2024) federal estimated taxes due (Form 1040-ES)
 31st4th quarter (Oct – Dec 2024) state income taxes due
 31st4th quarter (Oct – Dec 2024) unemployment taxes due
 31stMail W-2 form(s) to employee(s)
31stFile W-3 and W-2 forms for 2024 with the Social Security Administration
February No tax deadlines
March No tax deadlines
April 15thPersonal income tax return due
15thFederal (2024) Schedule H form due with 1040
15th1st quarter (Jan – Mar 2025) federal estimated taxes due (Form 1040-ES)
 30th1st quarter (Jan – Mar 2025) state income taxes due
 30th1st quarter (Jan – Mar 2025) state unemployment taxes due
May No tax deadlines
June15th2nd quarter (Apr – May 2025) federal estimated taxes due (Form 1040-ES)
July31st2nd quarter (Apr – Jun 2025) state income taxes due
 31st2nd quarter (Apr – Jun 2025) state unemployment taxes due
August No tax deadlines
September15th3rd quarter (Jun – Aug 2025) federal estimated taxes due (Form 1040-ES)
October31st3rd quarter (Jul – Sep 2025) state income taxes due
 31st3rd quarter (Jul – Sep 2025) state unemployment taxes due
November No tax deadlines
December No tax deadlines

2025 month-by-month household employment tax deadlines

January

15: File the fourth installment of Form 1040-ES (estimated tax payment) with the IRS. This comprises Social Security and Medicare taxes (employer and employee portions), federal unemployment insurance taxes (FUTA) and any federal income taxes withheld from your employee’s pay from September through December of last year.

31: File state tax returns for the unemployment insurance taxes you’ve accrued and the income taxes you withheld from your caregiver during the fourth quarter of last year (October – December).

31: Prepare Form W-2 and give it to your caregiver. This is what they’ll use to file their personal income tax return.

31: File Form W-3 and Form W-2 Copy A with the Social Security Administration. This is how your caregiver gets credit for the taxes withheld from their pay that ultimately helps determine their retirement benefits.

February

There are no tax deadlines this month, but it’s a good time to conduct a performance review with your caregiver to formally close the 2024 working year.

March

You have no tax filing responsibilities this month. If your caregiver has already filed their taxes and did not get the refund they expected, let them know they can change their income tax withholding to have less or more taxes withheld each pay period.

April

15: Your personal income tax return is due. Make sure you’ve prepared and attached a Schedule H to account for your federal household employment tax liability from last year. And don’t forget about including the Child and Dependent Care Tax Credit as well. You could save up to $1,200!

15: File your first Form 1040-ES for the current tax year. It covers your federal household employment tax liability for January – March.

May

1: File a state income tax return and a state unemployment insurance tax return for the quarter that ended on March 31.

June

15: File Form 1040-ES with the IRS to cover your federal household employment tax liability for April and May. This will most likely be a smaller payment since it only covers two months.

July

31: Quarterly state income and unemployment insurance tax returns are due for the taxes withheld from your caregiver and accrued by you respectively during the months of April, May and June.

August

You’ve got the month off from having to file any tax returns. Instead, use this time to brush up on the household employment requirements in your state to make sure you’re staying on top of things.

September

15: File the third Form 1040-ES of the year with the IRS. It’s an accumulation of your federal household employment taxes for the months of June, July and August.

October

31: File quarterly state tax returns to account for the unemployment insurance taxes you owe and the income taxes you withheld from your caregiver. Taxes are based on the wages you paid your caregiver from July – September.

November

There are no tax filing deadlines to worry about this month. However, your company is probably going through open enrollment for benefits around this time, so make sure you sign up for a Dependent Care Account. You could save thousands of dollars next year on your care-related expenses.

This is also a good time to talk to your caregiver about any changes to their schedule during the upcoming holiday season. Both of you need to be on the same page about when care is needed. 

December

You have no tax filing deadlines this month. However, most new laws take effect in January, so make sure you’ll be in compliance when the new year begins. It’s also a good time to review the employment contract you have with your caregiver and make any necessary changes.

Hopefully this timeline helps you keep your responsibilities organized. And remember that we’re here to help if you’d like to offload these tasks. We’ll make sure all your state tax returns and estimated tax payments are accurate and filed on time.

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Expertise:
Household Employment, Business Economics

Education:
BA in Business Economics, Vanderbilt University

Highlights:
• Care.com HomePay Director of Partnerships

Experience:
Carolyn Livingston joined the Care.com HomePay team in 2007 and has held several business development and management positions during her tenure. In her current role, Carolyn develops and oversees our partnerships with tax, financial, staffing and legal professionals.

As an expert in all aspects of household employment, Carolyn is a go-to
spokeswoman for HomePay for all media interviews spanning across the print, radio and television mediums. She has also represented the company in numerous national and local events.

In her spare time, Carolyn enjoys exploring the outdoors with her husband and their two sons.

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