Notice code 036 — We didn’t allow the household employment taxes on page 2 of your tax return. For tax periods prior t…

We didn’t allow the household employment taxes on page 2 of your tax return. For tax periods prior to 1995, federal employment taxes for household employees, such as Social Security, Medicare, and Federal Unemployment Taxes should be reported on Form 942, Employer’s Quarterly Tax Return for Household Employees, and on Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return. Please file…

What this notice is saying

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What to do next

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Immediate steps

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What the IRS language says

We didn’t allow the household employment taxes on page 2 of your tax return. For tax periods prior to 1995, federal employment taxes for household employees, such as Social Security, Medicare, and Federal Unemployment Taxes should be reported on Form 942, Employer’s Quarterly Tax Return for Household Employees, and on Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return. Please file these forms as appropriate.

What it usually means

036 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.

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