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PHOTO CONTHWUIED
ELLEN MILLIGAN'S eighth-grade science class at Waccamaw Elementary School was among those
receiving BEMC's "Partnerships for Solutions" mini-grants this year. The grant will he used to buy
equipment for a school Star Lab that can be used as an on-site planetarium. Pictured (from left) are
Jeremy Cox, Haven Stocks, Milligan and Kimberly Gore.
School Projects Get BEMC Grants
Seven Brunswick County and seven Columbus Samcsa Goodson, Bolivia Elementary; Ix>is Morgan.
County classes were chosen for Brunswick Electric Shallotte Middle; Dean Carroll and Joyce Williams,
Membership Corporation's "Partnerships for Solutions" South Brunswick High: Thomas Cochran and Grace
mini-grant program this year. Puckctt, Southport Elementary; Dayna Ramsey-Sanders.
Ninety-one applications were received. 'I"he grand Union Elementary; Ellen Milligan. Waccamaw f-lie
funds are used for a variety of items to enhance cduca- mentary; and Traccy James, West Brunswick High.
tional opportunities, including teacher resource books. Grants also went toward projects at Chadbourn
computer software, a research garden, an on-site plane- Middle, Fair Clul'f Elementary, Guideway Elementary,
tarium, accelerated reading programs and science equip- llallsboro Elementary. Old Dock Elementary, labor City
ment. Middle School and Williams Township schools in Col
Those receiving grants in Brunswick County were umbus County.
Be Wary Of Sound-Alike
ITie Brunswick County Heart As- ganizations. "While the AHA docs
socialion is asking residents to Ik* not wish to question any legitimate
cautious when responding 10 maii not-for-profit agency r.nsing tunds
requests for donations from nonprof- lor cardiovascular research, we do
it organizations. want the public to understand that
"Mailings from organizations there is absolutely no relationship
with similar-sounding names may between these sound-alike groups
confuse the donor and divert funds and the American Heart Asso
away from intended agencies," s.iid ciation," Gibble said.
Susan GibbSc, president of the We believe prospective contribu
Brunswick County AHA division. tors might think that when they con
"In particular, we .ire concerned tribute to such groups, that they are
that the public may confuse the giving to the AHA."
American Heart Assocition with A recent residential campaign
other groups whose names include mailing by "Heart Support of
words like 'American.' 'National.' America" to Brunswick County resi
'Heart,* 'Heart Disease.' 'Heart Ke- dents may be causing some confu
search,' 'Cardiovascular" and so sion, according to a chapter news re
on," she said. lease. "Heart Support of America is
The North Carolina affiliate and based in Knoxville, Tenn., and is in
other AHA offices have received no way connected to the American
many requests for information about Heart Association," Gibble said.
such sound-alike and look-alike or- "We want to thank citizens who
Fund Pleas
walked their block and/or contri
buted to the American Heart Asso
ciation residential campaign .is weli
as our other local fundraising
events." Gibble said. "We also want
to let them know that mailings they
are now getting from the I leart Sup
port of America and other sound
alike organizations are in no way
connected to the American i lean
Association."
American Heart Association mail
ings arc marked with a familiar heart
and torch symbol and the words
"American Heart Association." she
added.
AHA is the only nonprofit volun
tary organization committed to re
ducing disability and death due to
cardiovascular diseases and stroke.
Cardiovascular disease is the
state's and nation's number-one kil
ler.
Hired Household Help And Taxes
Do you pay a .nanny to care for
your child? Perhaps you've hired a
person to clean your home once a
week.
When you hire someone to work
in your home, you become a house
hold employer?a position that
comes with certain lax liabilities and
reporting requirements, cautions the
N.C. Association of Certified Public
Accountants.
The association offers the follow
ing overview of what household em
plovers need to know about paying
employment taxes and reporting em
ployee wages. It you pay cash wages
of ISO or more in a calendar quarter
to .t household employee, you arc re
quired to report the wages to the
Internal Revenue Service (IKS) and
to pay Social Security and Medicare
taxes on the employee's wages.
ITicse requirements applv to all
household employees including nan
nies. housekeepers, companions to
the elderly, and teenage babysitters.
I lowever, you are not required to pay
taxes on what you pay your spouse
or your son or daughter under age 21
for domestic services, or to an inde
pendent contractor, such as a painter
or a plumber. II you retain the house
hold worker through an agency and
pav the agency, the agency is consid
ered the legal employer.
Social Security. Medicare
Fhe burden ot Social Security and
Medicare taxes i-- evenly divided be
tween you and your employee. You
can withhold >our employee's share
of 7.65 percent of Ins or her wages
or. as many household employers
do, pay tlu full 15.3 percent your
self. In either case, as the employer,
it is vour responsibility to see that
the government receives the full
amount due each quarter.
Keep in mind that if you pay the
employee's share instead of deduct
ing it from wages, you must treat the
amount as additional wages when
you report the employee's compen
sation on Form W-2.
i .ach quaiiei uiu must file Form
*>42, Employer's Quarterly Tax
Return for Household Employees.
The form asks tor vour Employer
Identification Number. If you don't
have one. write "none" in the space
provided, and the IRS will assign
you a number and send you a Form
l)42 each quarter.
Income Tax Witholding
As an employer of household
help, you arc not required to with
hold income tax from your employ
ee's w.iges. but you may do so if
your employee requests il. To deter
mine how much to withhold, you'll
need a completed Form W-4, F.m
ployee's Withholding Allowance
Certificate, from your employee and
.1 copy of IRS Circular 1% Em
ployer's lax Ciuide. which explains
how to calculate the proper amount
of withholding. You report and pay
the income taxes withheld-on a
quarterly basis, using Form *M2, the
same form used to report and pay
Social Security anil Medicare taxes.
W-2 Forms
As an employer, you are also re
sponsible for giving your household
employee a Form W-2 by Jan. 31
showing the wages you paid during
the previous year and the amount of
taxes withheld. By the end of
February, a copy of the W-2 form
must he filed with the Social
Security Administration.
Federal Unemployment lax
FUTA, which helps pay for your
employee's federal unemployment
insurance, is another tax you may
face w hen you hire household help.
As the employer, you are subject
to the tax if you paid your worker
wages of $ I .(KM) or more during any
calendar quarter this year or last
year. Unlike Social Security taxes,
this tax must be paid entirely by
you: you cannot withhold part of it
from your employee's wages.
If you are also required to pay
state unemployment laxtv vou re
ceive a credit on your FUTA i.ix tor
the amount you pay to the state II
the FUTA lax due exceeds SltHl .it
the end of any quarter, you must
make a quarterly deposit If the tax
for a quarter does not exceed SI (Ml.
you can add it to the I.ix tor the next
quarter and make a deposit when the
cumulative amount due exceeds
S KM).
Deposits are made using lorm
X1(W, Federal lax Deposit Coupon
Book. Each year, you rtttlst file a tax
return hy Jan. 31 on either IRS Form
?)4(). Employer's Annual Federal
Unemployment lax Return or. if
you qualify, the simplified I orm
M40-EZ.
IRS Publication M2ft. Employ
ment Taxes for Household Employ
ers, outlines the rules governing
household employers. Your state de
partment of labor or employment
can provide information about state
regulations. If you need additional
help, contact your CPA.
Clarification
In the Feb. 10 issue of The Bruns
wick Beacon, Don Warren was in
cluded in two different groups in a
Page 10-C article on the South
Brunswick Islands Chamber ol
Commerce.
He is an outgoing member of the
board of directors.
STAFF PHOTO 9Y TlMtRLEY ADAMS
'For Plants' Expands
Despite had weather, it was still a grand opening for The (lift
Garden, an addition to For Plants on Bricklanding Road in Shal
lotte. Pictured (from left) are Jeannie Hides, Pastor Elvin Holes of
drace Baptist Church of Supply, owner Helen Wiggins, David
Hockett and.Joyce Barnes.
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