Fea Application For Tax Exemptions Form (Page 2 of 3) in pdf

Public Partnerships Colorado

PO BOX 50040

Phoenix, AZ 85076

Guide to Tax Exemptions Based on Age, Student Status, and Family Relationship

Attendant Copy – Keep for your records

Attendants providing domestic services such as personal assistance may be exempt from paying certain federal and state

taxes based on the attendant’s age, student status or family relationship to the employer. In some cases, the employer may

also be exempt from paying certain taxes based on the attendant’s status. IMPORTANT: Please see IRS Publication:

#926 – Household Employer’s Tax Guide, and IRS website article: “Foreign Student Liability for Social Security and

Medicare Taxes” for additional information.

IMPORTANT:



These exemptions are not optional. If the attendant and employer qualify for these tax exemptions they must be

taken.



If the attendant’s earnings are exempt from these taxes, the attendant may not qualify for the related benefits, such

as retirement benefits and unemployment compensation.



The questions regarding family relationship refer to the relationship between the attendant and the employer of

record (common law employer). In some cases, the program participant is the employer of record. In other cases,

the employer of record may be someone other than the program participant. Check program rules.



Program rules may prohibit some types of attendants. For example, most Medicaid-funded programs do not

permit a spouse to be paid as an attendant for providing services to a spouse. Check program rules.



Public Partnerships-Colorado, Inc. will determine the tax exemptions that apply to the attendant and employer

based on the information provided by the attendant. Public Partnerships-Colorado, Inc. cannot provide tax advice.

Tax Exemptions for Non-Resident Students

For a non-resident student in the United States on an F-1, J-1, M-1, or Q-1 visa admitted to the US for the

purpose of providing domestic services, the employer and attendant are exempt from paying FICA (Social

Security and Medicare taxes) and the employer is exempt from paying FUTA (Federal Unemployment Tax) on

wages paid to this attendant. The employer may also be exempt from paying State Unemployment Insurance,

depending on the rules in the state.

Tax Exemptions for Children Employed by Parent

For a child under 21 employed by his or her parent, the employer and attendant are exempt from paying FICA

(Social Security and Medicare taxes) and the employer is exempt from paying FUTA (Federal Unemployment

Tax) on wages paid to this attendant until the child (attendant) turns 21 years of age. The employer may also

be exempt from paying State Unemployment Insurance, depending on the rules in the state.

Tax Exemptions for Spouses Employed Spouses

For a spouse (husband, wife, or domestic partner in some states) employed by his or her spouse, the employer

and attendant are exempt from paying FICA (Social Security and Medicare taxes) and the employer is exempt

from paying FUTA (Federal Unemployment Tax) on wages paid to this attendant. The employer may also be

exempt from paying State Unemployment Insurance, depending on the rules in the state.

CO CDASS FEA Application For Tax Exemptions V.2 122915

Fea Application For Tax Exemptions Form Page 2