Internet Problem: Researching IRS Publication 926
Brad and Carol Thomas made an agreement with a neighbor's child to care for their lawn. The neighbor's son, Tad, takes care of the lawns of others in the neighborhood. Tad provides all of his own machinery, tools and necessary supplies. During 2014 the Thomases pay Tad $2,400 for various lawn care services. Since this amount exceeds $1,900, they are worried that they might be required to report Tad as a household employee and be required to withhold employment taxes.
Go to the IRS website. Locate IRS Publication 926, Household Employer's Tax Guide, and use it to answer the Thomases' question.
Underline or highlight the pertinent information. Comment on what you believe to be the answer to the Thomases' question.