2022 Publication 926 - IRS tax forms

1 Department of the Treasury Contents Internal Revenue Service What's New .. 1. Reminders .. 2. Publication 926. Cat. No. 64286A Introduction .. 3. Household Do You Have a Household Employee? .. 3. Can Your Employee Legally Work in the United States? .. 4. Employer's Do You Need To Pay Employment Taxes? .. 4. Social Security and Medicare Taxes .. 5. Tax Guide Federal Unemployment (FUTA) Tax .. 7. Do You Need To Withhold Federal Income Tax? .. 9. For use in 2022 What Do You Need To Know About the Earned Income Credit?

2 9. How Do You Make Tax Payments? .. 10. What forms Must You File? .. 11. What Records Must You Keep? .. 11. Can You Claim a Credit for Child and Dependent Care Expenses? .. 12. How Can You Correct Schedule H? .. 12. How To Get Tax Help .. 13. Index .. 18. Future Developments For the latest information about developments related to Pub. 926, such as legislation enacted after it was published, go to What's New The COVID-19 related credit for qualified sick and family leave wages is limited to leave taken after March 31, 2020, and before October 1, 2021.

3 Gener- ally, the credit for qualified sick and family leave wages, as enacted under the Families First Coronavirus Re- sponse Act (FFCRA) and amended and extended by the COVID-related Tax relief Act of 2020, for leave taken after March 31, 2020, and before April 1, 2021, and the credit for qualified sick and family leave wages under sections 3131, 3132, and 3133 of the Internal Revenue Code, as enacted under the American Rescue Plan Act of 2021 (the ARP), for leave taken after March 31, 2021, and before October 1, 2021, have expired.

4 However, employers that pay qualified sick and family leave wages in 2022 for Get forms and other information faster and easier at: leave taken after March 31, 2020, and before October 1, (English) ( ) 2021, are eligible to claim a credit for qualified sick and (Espa ol) (Pусский). ( ) (Ti ng Vi t). family leave wages in 2022. See the 2022 revision of Feb 09, 2022. Instructions for Schedule H ( form 1040) for more informa- 2021, as well as deposits and payments due after January tion. 1, 2021, that were required for wages paid on or after Social security and Medicare tax for 2022.

5 The rate of March 27, 2020, and before January 1, 2021. One-half of social security tax on taxable wages, including qualified the employer share of social security tax was due by De- sick leave wages and qualified family leave wages paid in cember 31, 2021, and the remainder is due by December 2022 for leave taken after March 31, 2021, and before Oc- 31, 2022. Because both December 31, 2021, and Decem- tober 1, 2021, is each for the employer and em- ber 31, 2022, are nonbusiness days, payments made on ployee or for both.

6 Qualified sick leave wages and the next business day will be considered timely. Any pay- qualified family leave wages paid in 2022 for leave taken ments or deposits you made before December 31, 2021, after March 31, 2020, and before April 1, 2021, aren't sub- are first applied against your payment due on December ject to the employer share of social security tax; therefore, 31, 2021, and then applied against your payment due on the tax rate on these wages is The social security December 31, 2022. For more information, go to wage base limit is $147,000.

7 ETD. Also see the Instructions for Schedule H ( form The Medicare tax rate is each for the employee 1040), including how to pay the deferred amount. and employer, unchanged from 2021. There is no wage Disaster tax relief. Disaster tax relief is available for base limit for Medicare tax. those impacted by disasters. For more information about Social security and Medicare taxes apply to the wages disaster relief, go to of household workers you pay $2,400 or more in cash wa- Qualified bicycle commuting reimbursement suspen- ges in 2022.

8 For more information, see Cash wages, later. ded. Section 11047 of 115-97, Tax Cuts and Jobs Qualified parking exclusion and commuter transpor- Act, suspends the exclusion of qualified bicycle commut- tation benefit. For 2022, the monthly exclusion for quali- ing reimbursements from your employee's income for any fied parking is $280 and the monthly exclusion for com- tax years beginning after 2017 and before 2026. muter highway vehicle transportation and transit passes is Certification program for professional employer or- $280.

9 Ganizations (PEOs). The Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 required the IRS to es- tablish a voluntary certification program for PEOs. PEOs handle various payroll administration and tax reporting re- Reminders sponsibilities for their business clients and are typically paid a fee based on payroll costs. To become and remain 2022 withholding tables. The federal income tax with- certified under the certification program, certified profes- holding tables are included in Pub.

10 15-T, Federal Income sional employer organizations (CPEOs) must meet vari- Tax Withholding Methods, available at ous requirements described in sections 3511 and 7705. You may also use the Income Tax Withholding Assistant and related published guidance. Certification as a CPEO. for Employers at to help you figure federal may affect the employment tax liabilities of both the CPEO. income tax withholding; however, this transitional tool will and its customers. A CPEO is generally treated for em- no longer be available after 2022.