Social Security Domestic Employment Reform Act of 1994

Social Security Domestic Employment Reform Act of 1994 - Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to change the threshold (currently, $50 a quarter) at which cash remuneration for domestic services becomes subject to social security employment taxes to an applicable dollar amount required for a quarter of coverage under title II. Excludes the employment of domestic employees under age 18 from such coverage.

Sets forth rules for filing returns with respect to domestic service employment taxes and requires such returns to be made on a calendar year basis.

Exempts such taxes from estimated tax provisions.

Makes filing requirements inapplicable to any employer liable for tax concerning remuneration for services other than domestic service in a private home.

Authorizes the Secretary of the Treasury to enter into agreements with States to collect the State unemployment tax imposed on remuneration for domestic service and transfer such amounts to a State's account in the Unemployment Trust Fund.

Authorizes the Social Security Administration to use certain debt collection practices available to other Federal agencies.

Prohibits the payment of OASDI benefits to certain individuals confined to public institutions by court order as a result of felony verdicts of guilty but insane (or mentally incompetent) or not guilty by reason of insanity (or mental incompetence).

Requires nursing home administrators to timely report the admission of any social security recipient to the Social Security Administration.