The Masons employee a household worker four days per week for cooking and cleaning who qualifies as a household employee. According to IRS Publication 926, what is the rule regarding withholding of federal income tax on the employee's wages. Federal income taxes must be withheld on all wages paid to household employees regardless of the amount. Federal income taxes are not required to be withheld but can be withheld upon request from the household employee. Federal income taxes are required to be withheld on wages in excess of $2,400