Filing a W-2 for Your Nanny: Complete How-To

By Ellen WardMember of the Beverly Team

Legal Disclaimer: This article provides general information about nanny employment topics and is not legal, tax, or financial advice. Laws vary by state and locality. Consult a qualified attorney, CPA, or tax professional for advice specific to your situation.

Every January, household employers face the same deadline: get your nanny's W-2 prepared, distributed, and filed by January 31. Miss it, and you face penalties starting at $60 per form that climb to $310 or more for intentional disregard. Yet despite the stakes, W-2 filing is straightforward once you understand what goes where.

This guide covers the entire W-2 process: what information you need, how to complete each box, where to file, and how to correct mistakes. For the big picture on your household employer tax obligations, start with our comprehensive nanny tax guide.

Key Takeaway

You must give your nanny their W-2 and file Copy A with the SSA by January 31. The W-2 reports total wages, Social Security and Medicare taxes withheld, federal and state income tax withheld. You can file electronically through the SSA's free Business Services Online portal or through a payroll service.

What You Need Before Starting

Gather these items before you sit down to prepare the W-2:

Your federal EIN (Employer Identification Number)
Your nanny's full legal name and Social Security number
Your nanny's mailing address
Total gross wages paid during the calendar year
Total Social Security tax withheld (employee share)
Total Medicare tax withheld (employee share)
Total federal income tax withheld (if applicable)
State employer ID number and total state income tax withheld
Any state disability or paid family leave withholding

If you have been running proper payroll throughout the year, all of this information should be readily available from your payroll records or payroll service.

Box-by-Box W-2 Instructions

Box	Label	What to Enter
a	Employee's SSN	Your nanny's Social Security number
b	Employer's EIN	Your federal Employer Identification Number
c	Employer's name/address	Your legal name and home address
e/f	Employee's name/address	Your nanny's legal name and mailing address
1	Wages, tips, other compensation	Total cash wages paid during the year
2	Federal income tax withheld	Total federal income tax deducted (if any)
3	Social Security wages	Same as Box 1 (up to $184,500 SS wage base)
4	Social Security tax withheld	Employee's 6.2% share of Social Security
5	Medicare wages and tips	Same as Box 1 (no cap for Medicare)
6	Medicare tax withheld	Employee's 1.45% share of Medicare
15	State / Employer's state ID number	State abbreviation and your state employer ID
16	State wages	Total wages subject to state income tax
17	State income tax	Total state income tax withheld

Important note on Box 1: If you paid your nanny's share of FICA taxes instead of withholding from their paycheck, those payments are additional income to your nanny and must be included in Box 1. They are not included in Boxes 3, 4, 5, or 6.

How to File

Option 1: File Electronically (Recommended)

Create an account on the SSA's Business Services Online (BSO) portal
Use the W-2 Online tool to enter your nanny's wage and tax information
Submit Copy A to the SSA electronically
Print Copies B, C, and 2 for your nanny (federal return, their records, and state filing)

Option 2: File on Paper

Order official W-2 forms from the IRS (the red Copy A cannot be downloaded and printed — you must use the official IRS form)
Complete all copies of the W-2
Mail Copy A with Form W-3 (Transmittal of Wage and Tax Statements) to the SSA
Give Copies B, C, and 2 to your nanny

Option 3: Use a Payroll Service

If you use a nanny payroll service like Poppins Payroll ($49 per month), they handle W-2 preparation and filing automatically. This is the simplest approach and eliminates the risk of filing errors or missing deadlines. Beverly members who are new Poppins clients get a full year of Poppins Payroll included in their membership.

Key Deadlines

Action	Deadline
Give W-2 copies to your nanny	January 31
File Copy A with SSA	January 31
File Schedule H with your Form 1040	April 15 (or tax filing deadline)

Late Filing Penalties

The penalties for late W-2 filing escalate based on how late you file:

Filing Delay	Penalty Per Form
1 to 30 days late	$60
31 days late through August 1	$120
After August 1	$310
Intentional disregard	$630 (no cap)

How to Correct a W-2 Mistake

If you discover an error after filing, use Form W-2c (Corrected Wage and Tax Statement) to make corrections. Common mistakes include wrong Social Security numbers, incorrect wage amounts, and transposed digits. File the W-2c with the SSA and provide a copy to your nanny as soon as you identify the error.

Start your W-2 preparation in early January, not January 30. Gathering records, verifying numbers, and resolving discrepancies takes time. A payroll service handles this automatically, but DIY filers should block time on the calendar well before the deadline.

FAQ

When is the W-2 deadline for household employers?

You must provide your nanny with their W-2 by January 31 of the following year. You must also file Copy A with the Social Security Administration by January 31.

Can I file my nanny's W-2 online?

Yes. You can file W-2s electronically through the Social Security Administration's Business Services Online (BSO) portal at no cost. Most nanny payroll services also file W-2s electronically on your behalf as part of their service.

Do I use a W-2 or 1099 for my nanny?

Always use a W-2. Your nanny is a household employee, not an independent contractor. The IRS classifies nannies as W-2 employees because you control when, where, and how they work. Using a 1099-NEC is worker misclassification and can result in penalties.

Simplify Nanny Employment with Beverly

Beverly helps you hire compliantly — with contracts, payroll setup, and expert guidance built in.

Get Started