Schedule H (Form 1040), Household Employment Taxes
Schedule H is how you report Social Security, Medicare, and unemployment taxes for a nanny, housekeeper, or other household employee. Fill in the official IRS PDF below.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is Schedule H (Form 1040)?
Schedule H (Form 1040), Household Employment Taxes, reports the employment taxes you owe as a household employer: Social Security and Medicare taxes on cash wages paid to workers such as nannies, housekeepers, caregivers, and yard workers, plus federal unemployment (FUTA) tax and any federal income tax you withheld at the employee’s request.
It attaches to your personal Form 1040, so the household employment taxes become part of your own income tax return rather than a separate business filing. Whether you owe depends on wage thresholds that adjust over time, so check the current instructions for the amounts.
Who files Schedule H (Form 1040)?
- Families who paid a nanny, housekeeper, or caregiver cash wages above the annual threshold
- Household employers who withheld federal income tax for an employee
- Anyone who paid total household wages above the FUTA threshold in a calendar quarter
- Employers of domestic workers in a private home, not independent contractors or agency employees
How to fill out Schedule H (Form 1040)
- Answer the opening questions to confirm you owe household employment taxes for the year.
- Enter your employer identification number, which household employers need in addition to their SSN.
- Report the cash wages you paid and figure Social Security, Medicare, and any withheld income tax in Part I.
- Complete Part II for federal unemployment tax, taking into account the state unemployment contributions you paid.
- Carry the total to Schedule 2 of your Form 1040, then download the finished PDF and file it with your return.
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Frequently asked questions
Is my babysitter a household employee?
It depends on control. If you set the schedule and how the work is done in your home, the worker is generally your employee. Workers sent by an agency that controls the work, or true independent contractors, are not. Publication 926 walks through the tests.
Do I need an EIN for Schedule H?
Yes. Household employers need an employer identification number, which you can get with Form SS-4 or online, and you also file Form W-2 for each employee and send it to the Social Security Administration.
Can I file Schedule H without a Form 1040?
Most people attach it to their income tax return. If you are not required to file a return at all, the instructions explain how to file Schedule H by itself and pay the tax.