I work as a nanny part-time (in addition to my full-time employment) & received a total of $3240.50 in wages for this particular job in 2012. However, as I am trying to file my taxes, I see that household employee wages cannot exceed $1800.

My employer did not give me a W-2 or any other form. If I cannot list this amount of income earned under "household employee wages," where should I report it?

Thank you!

UNLESS you receive a W2 from your ER.UNLESS your ER pays you , a H/H EE, more than $1,800 in 2012, your ER doesn’t need to withhold your Soc Sec taxes, FICA taxes, from your paychecks. Your ER also doesn’t need to withhold your federal tax from your wages. So, as long as you are a self-employed or if you are providing care outside the home, you need to file a Sch C and Sch SE(self employment tax). You need to report it on Sch C line 1b Part 1 and as long as the amoun ton line 29/31 is $400 or exceeds $400, you need to file return as a sefl employer and as long as the amount on Sch SE line 4 is also $400 or exceeds $400, you need to file Sch SE and need to pay SECA taxes. If you are filing as a sole proprietor and/or a self-employed individual, you generally have to make estimated tax payments if you expect to owe tax of $1,000 or more when you file your return.However, you do not have to pay estimated tax for the current year if you had no tax liability for the prior year ;you were a U.S. citizen or resident for the whole year ;your prior tax year covered a 12 month period. ALSO, you'll face a self-employment tax , the equivalent to payroll taxes if you worked for an ER, of 13.3 percent of all earnings up to $110,100 in tax year 2012. You probably will not have any income tax liability safter dedcutions of exemption/std deduction(s) or etc but the SECA tax has to be paid. If on the other hand, there were no expenses related to this income, then you should include your income on Form 1040 Page 1 Line 21, as other Income subject to self-employment taxes. Thus, subjecting you to a higher income tax on the income earned, as this income is going be subject to both regular tax rate and S/E tax. ALSO, if you do not receive a Form 1099-MISC every year or you received a 1099-MISC for a job you performed once, THEN, you can report this income on line 21 of Form 1040, NOT on Sch C line 1b Part 1.

So because my employer isn't completing a Schedule H or providing a W-2 even though they paid me more than $1800, you're saying I now have to file as self-employed (even though I am truly a Household Employee) & be subjected to MORE taxes??

I should say;it depends ; as long as you are a self employer then your ER doesn’t issue you a W2. But he may issues a 1099 if he wants(if he issues you 1099 then he also needs to send a copy of 1099/1096; so he doesn’t want to issue a 1099 to the irs). Anyway in this case yes as said previously you need to file Sch C/SE;however, I fyou are an EE then yur ER issues you a W2 as long as he paid ou more than $1800, the yo need to report the income on w2 box 1 on 1040 line 7. if your ER is trying to report and pays the 'nanny' tax, for you who works on his property, he issues a W-2 to you, an EE; he pays the SS taxes on a Sch H with his 1040.

The IRS requires anyone with household help, such as a babysitter or housekeeper, to pay Social Security and Medicare taxes if annual pay crosses a set threshold, which was $1,800 for 2012.he must fill out Form W-2 and give copies to you UNLESS you are a self employer/ an IC.

as said, Household employers don't have to pay fica/mc if the person earns less than $1,800 for the entire year 2012.so he may keep your salary less than $1.8k to avoid paying his portion of soc sec tax; i guess you may request him to increase your salary over $1.8k by increasing your work hour and issue you a w2 after w/h your soc sec tax. or you can work for a new ER that pays you over $1.8K and w/h your soc sec tax.it is up to you~~