Summary of Changes 2008

2008 Instructions for Schedule H (Form 1040)
Purpose: This is the first circulated draft of the Instructions for Schedule H (Form 1040). See
below for a discussion of the major changes.
TPCC Meeting: None, but one may be arranged if requested.
Prior Version: The 2007 Instructions for Schedule H (Form 1040) is available at:
http://www.irs.gov/pub/irs-pdf/i1040sh.pdf
Form: The 2008 Schedule H (Form 1040) was circulated earlier at
http://linprod1.publish.no.irs.gov/tfpcirc/circ/2008/circ_08f1040(schh)_20080703141822.pdf
A copy of the circulation is attached for your convenience.
Other Products: Circulations of draft tax forms, instructions, notices, and publications are
posted at: http://taxforms.web.irs.gov/Circulations/index.htm
Comments: Please email, fax, or call with any comments to the TLS below and to reviewer,
Gerald Fournier at [email protected] by August 29, 2008.

Yvette Lawrence
Tax Law Specialist
SE:W:CAR:MP:T:B:C
Email: [email protected]
Phone: 202-622-3776 VMS
Fax: 202-622-3262

Major Changes
•

On page H-2 and the Contents, a What’s New topic has been added to address the new
paid preparer signature block added to Schedule H to reflect section 8246 of the Small
Business and Work Opportunity Act of 2007. Also, on page H-5, a new instruction for
Paid Preparers has been added.

•

On page H-7 we added How To Correct Schedule H as a new topic as requested by
Chief Counsel and the 94X task force. Previously, the instructions provided no guidance
on correcting Schedule H.

•

Under the Privacy Act and Paperwork Reduction Act Notice, the reference to
employer identifying number (EIN) in the third paragraph has been revised to identifying
numbers as required by section 6109 to include both the taxpayer and preparer. Section
8246 of the Small Business and Work Opportunity Act.

General Instructions
•

Statutory amounts for social security, Medicare, and EIC wages have been updated where
appropriate.

•

Years and dates have been updated where appropriate.

•

Graphics, table of state contacts, filing addresses will be updated as needed.

A suggestion was received from TAP to add a second example to illustrate how to complete
Schedule H, W-2, and W-3 when the employer withholds payroll taxes. Due to space limitations,
we plan to add the example to Pub. 926 instead. We added a reference to the new example in
these instructions.