Most commonly referred to as the Nanny Tax, household wages encompass nannies, caretakers, gardeners and other residential service providers who you paid at least $1,900 throughout the course of the year.  In cases such as these, you will need to file payroll returns no later than February 1st 2016.  Additionally, you're required to fill out a form and include it with your 2015 income tax return.  Flower City Tax can explain this further if you have additional questions.