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If you hire someone to perform domestic services in a private home, college club, fraternity or sorority, you don't need to report until you pay wages of $1,000 or more per quarter. If your payroll reaches $1,000 in any quarter, you must report wages for the entire year.
If you’re a domestic or household employer, you must register with Business Licensing Service. Find more information about domestic services in the IRS Household Employer's Tax Guide, including employment tax guidelines.