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IDES offices will be closed Thursday, July 4 for the federal holiday, but you can still certify and apply for benefits and access other online resources!  Please note that benefit payments may take longer to process during this time.  Offices will reopen for regular business hours on Friday, July 5.

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Household Employer (Worker) Taxes and Reporting

Anyone who pays a nanny, housekeeper, home health aide or other household employee to work in their home is a household employer.

Household employers can file their unemployment insurance contributions annually with IDES.  The new "Return for Household Employers - Unemployment Contributions" (UI-HA; see below) is now available.  This form is not to be used for Illinois Department of Revenue payments.​

 

Steps to Pay

If you qualify as a household employer and want to pay your taxes once a year, follow these steps:

  1. ​Register as a household (domestic) employer (if you are not already registered) by filling out and filing the UI-1 DOM form with IDES.
  2. Report any newly hired employees within 20 days of the date of hire.
  3. UI-HA forms are due by April 15 of the following year.

 

Additional Publications

  1. Internal Revenue Service: Household Employer's Tax Guide 
  2. Social Security Administration: Household workers publication 
  3. U.S. Citizenship and Immigration Services Verification Process
  4. Learn more about your responsibilities as a household employer

 

Useful Links

  1. Illinois Department of Revenue: Tax Forms
  2. Illinois Department of Revenue: Withholding and Paying
  3. Household Employer Taxes​