For family employees under the age of 18, neither the employee nor the employer owes Social Security and Medicare tax.

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We would continue to have traditional employees, on whose wages employers must withhold Social Security tax and Medicare tax, and remit it to the Internal Revenue Service, with employer matching Social Security tax and Medicare tax.

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Other reasons to file include when you own special taxes like the alternative minimum tax (AMT), household employment taxes, taxes on retirement accounts or Social Security and Medicare tax on tips you did not report to your employer or on wages from an employer who did not withhold those taxes.

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