If you are a physician with an household employee help, the IRS has released Publication 926 (rev. 2015), Household Employer’s Tax Guide, for use in 2016, discussing how to determine and report Social Security tax, Medicare tax, federal unemployment tax, and federal income tax withholding for household employees and what records household employers should keep.
https://www.irs.gov/pub/irs-pdf/p926.pdf
