Household Employment Taxes

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Page 1 of 13 of 2011 Instructions for Schedule H (Form1040) 18:09 - 18-AUG-2011
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Department of the Treasury
Internal Revenue Service

2011 Instructions for Schedule H (Form1040)
Household Employment Taxes
Household
Employers

Here is a list of forms you need to complete:
• Schedule H for figuring your household employment taxes.
• Form W-2 for reporting wages paid to your employees.
• Form W-3 for sending Copy A of Form W-2 to the Social Security Administration.
For more information, see What Forms Must You File? in Pub. 926, Household
Employer’s Tax Guide.
No household employees in 2011? If you did not have any household employees in 2011,

you do not have to file Schedule H (Form 1040) for 2011.

We have been asked:
What do I do after I fill in Schedule H? Enter the taxes from Schedule H on the “Household

employment taxes” line of your Form 1040, 1040NR, 1040-SS, or 1041. You do this because
these taxes are added to your income taxes.
How do I file Schedule H? File Schedule H with your Form 1040, 1040NR, 1040-SS, or

1041. If you are not filing a 2011 tax return, file Schedule H by itself.

Do I make a separate payment? No. You pay all the taxes to the United States Treasury,

even the social security taxes.

When do I pay? Most filers must pay by April 17, 2012.
How many copies of Form W-3 do I send to the Social Security Administration (SSA)?

Send one copy of Form W-3 with Copy A of Form(s) W-2 to the SSA, and keep one copy of
Form W-3 for your records. Instructions for filing Forms W-2 and Form W-3 electronically
are available at www.socialsecurity.gov/employer.

Important Dates!
By . . . . . . . . . . . . .

January 31, 2012
February 28, 2012
(April 2, 2012 if you
file electronically)
April 17, 2012 (see
page H-3 for
exceptions)

unemployment tax laws of a credit reduction state, that employer
must pay additional federal unemployment tax.
For 2011, there are credit reduction states. If you paid any wages
that are subject to the unemployment compensation laws of any
state, you are not allowed the credit reduction rate (i.e., .003 or
.006) of the regular .054 credit. For more information, see the
Instructions for line 23.

You must . . . . . . . . . . . . . . . . . . .

Give your employee Form W-2.
Send Copy A of Form W-2 with
Form W-3 to the Social Security
Administration. Visit www.
socialsecurity.gov/employer for
details.
File Schedule H and pay your
household employment taxes with
your 2010 tax return.

Computation of the FUTA tax liability Computation of the FUTA

tax liability was changed to indicate that change in law thus resulting in a two part computation:
• For FUTA wages paid before 7/1/2011 multiply the amount by
.008.
• For FUTA wages paid after 6/30/2011 multiply the amount by
.006.
Expiration of Advanced Earned Income Credit You can no longer

get advance payments of the credit in your pay during the year as
you could in 2010 and earlier years. This is because the law has
changed. However, if you are eligible, you will still be able to claim
the credit on your return.

The Basics
What’s New

Changes to tax rates and wage threshold. The tax rates mentioned

in the instructions for Part I and Part II of Schedule H not changed
with the exception of the employee social security tax rate which
was reduced to 4.2% from 6.2%. Also, the cash wage threshold that
you pay to any one household employee remains at $1,700 for
2012. The 2012 Employee Social Security and Medicare Tax Withholding Table is in Pub. 926.

FUTA tax rate for 2012. The FUTA tax rate was 6.2% from Janu-

ary 1, 2011 through June 30, 2011 (quarters 1 and 2) and decreased
to 6.0% beginning July 1, 2011 through December 31, 2011
(quarters 3 and 4). Visit IRS.gov for updated information.
Credit reduction state. A state that has not repaid money it bor-

rowed from the federal government to pay unemployment benefits
is a “credit reduction state.” The Department of Labor determines
these states. If an employer pays wages that are subject to the

Limit on wages subject to social security tax. The limit on wages

subject to social security tax remains at $106,800 for 2012.

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Cat. No. 21451X

Page 2 of 13 of 2011 Instructions for Schedule H (Form1040) Household Employment
Taxes
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Example. You made an agreement with Paul Brown to care for
your lawn. Paul runs a lawn care business and offers his services to
the general public. He hires his own helpers, instructs them how to
do their jobs, and provides his own tools and supplies. Neither Paul
nor his helpers are your employees.

1040 Line References The form 1040 line references were revised

to conform to the latest circulation of the 2011 Form 1040.

Reminders
Paid preparers are required to sign Schedule H. Your paid

For more information, see Pub. 926.

preparer must sign Schedule H in Part IV unless you are attaching
Schedule H to Form 1040, 1040NR, 1040-SS, or Form 1041. A paid
preparer must sign Schedule H and provide the information requested in the Paid Preparer Use Only section if the preparer was
paid to prepare Schedule H and is not your employee. The preparer
must give you a copy of the return in addition to the copy to be filed
with the IRS.
If you must file a 2011 Form W-2, Wage and Tax Statement, for
any household employee, you must also send Form W-3, Transmittal of Wage and Tax Statement, with Copy A of Form(s) W-2 to the
Social Security Administration. You are encouraged to file your
Forms W-2 and W-3 electronically. Visit the Social Security website at www.socialsecurity.gov/employer to learn about electronic
filing.

Who Needs To File Form W-2 and
Form W-3?
You must file Form W-2 for each household employee to whom
you paid $1,700 or more of cash wages in 2011 that are subject to
social security and Medicare taxes. To find out if the wages are
subject to these taxes, see the instructions for Schedule H, lines 1
and 3. If the wages are not subject to these taxes but you withheld
federal income tax from the wages of any household employee, you
must file Form W-2 for that employee.
If you file one or more Forms W-2, you must also file
Form W-3.

Who Needs To File Schedule H?

Do You Have an Employer
Identification Number (EIN)?

You must file Schedule H if you answer “Yes” to any of the
questions on lines A, B, or C of Schedule H.

If you have household employees, you will need an EIN to file
Schedule H. If you do not have an EIN, see Form SS-4, Application
for Employer Identification Number. The Instructions for Form
SS-4 explain how you can get an EIN immediately over the internet
or by telephone, in 4 business days by fax, or in about 4 weeks if
you apply by mail. See How To Get Forms and Publications for
details on how to get forms and publications including Form SS-4.
Do not use a social security number in place of an EIN. To get an
EIN over the internet, visit IRS.gov and click on “Apply for an
Employer Identification Number (EIN) Online.”

Did you have a household employee? If you hired someone to do

household work and you were able to control what work he or she
did and how he or she did it, you had a household employee. This is
true even if you gave the employee freedom of action. What matters
is that you had the right to control the details of how the work was
done.
Example. You paid Betty Oak to babysit your child and do light
housework 4 days a week in your home. Betty followed your
specific instructions about household and child care duties. You
provided the household equipment and supplies Betty needed to do
her work. Betty is your household employee.
Household work is work done in or around your home. Some
examples of workers who do household work are:

Babysitters
Caretakers
Cleaning people

Drivers
Health aides
Housekeepers

Can Your Employee Legally Work in
the United States?

Nannies
Private nurses
Yard workers

It is unlawful to employ an alien who cannot legally work in the
United States. When you hire a household employee to work for
you on a regular basis, you and the employee must each complete
part of the U.S. Citizenship and Immigration Services (USCIS)
Form I-9, Employment Eligibility Verification. You must verify
that the employee is either a U.S. citizen or an alien who can legally
work and you must keep Form I-9 for your records. You can get the
form and the USCIS Handbook for Employers by calling
1-800-870-3676, or by visiting the USCIS website at
www.uscis.gov.

If a worker is your employee, it does not matter whether the
work is full or part-time or that you hired the worker through an
agency or from a list provided by an agency or association. Also, it
does not matter if the wages paid are for work done hourly, daily,
weekly, or by the job.
Note. If a government agency or third party agent reports and pays
the employment taxes on wages paid to your household employee
under its employer identification number (EIN), you do not need to
file Schedule H to report those taxes.
If you are a home care service recipient receiving home care
services through a program administered by a federal, State, or local
government agency, you can designate an agent under section 3504
to report, file, and pay all federal employment taxes, including
FUTA taxes, on your behalf.

What About State Employment
Taxes?
If you employed a household employee in 2011, you probably have
to pay contributions to your state unemployment fund for 2011. To
find out if you do, contact your state unemployment tax agency
right away. See the Contact List for State Unemployment Tax
Agencies in these instructions for some helpful contact information
for each state. You should also find out if you need to pay or collect
other state employment taxes or carry workers’ compensation insurance.

Workers who are not your employees. Workers you get from an

agency are not your employees if the agency is responsible for who
does the work and how it is done. Self-employed workers are also
not your employees. A worker is self-employed if only he or she
can control how the work is done. A self-employed worker usually
provides his or her own tools and offers services to the general
public in an independent business.

See the Appendix in Pub. 926 for a complete listing of contact
information for state unemployment tax agencies.

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When and Where To File

How To Fill In Schedule H, Form
W-2, and Form W-3

Schedule H
If you file Forms 1040, 1040NR, 1040-SS, or 1041 for 2011,
remember to attach Schedule H to it. Mail your return, by April 17,
2012, to the address shown in your tax return booklet.

Schedule H

Exceptions. If you get an extension of time to file your return, file

CAUTION

!

If you were notified that your household employee received payments from a state disability plan, see State
Disability Payments.

it with Schedule H by the extended due date. If you are a fiscal year
filer, file your return and Schedule H by the due date of your fiscal
year return, including extensions.

Social security number. Enter your social security number. (Form

Note. If you are a calendar year taxpayer and have no household

Employer identification number (EIN). An EIN is a nine-digit

1041 filers, do not enter a number in this space. But be sure to enter
your EIN in the space provided.)

employees for 2011, you do not have to file Schedule H for 2011.

number assigned by the IRS. The digits are arranged as follows:
00-0000000. Enter your EIN in the space provided. If you do not
have an EIN, see Do You Have an Employer Identification Number
(EIN)? earlier. If you applied for an EIN but have not received it,
enter “Applied For.” Do not use your social security number as an
EIN.

If you are not required to file a 2011 tax return (for example,
because your income is below the amount that requires you to file),
you must file Schedule H by April 17, 2012. Complete Schedule H
and put it in an envelope with your check or money order. Do not
send cash. See the list of filing addresses in these instructions. Mail
your completed Schedule H and payment to the address listed for
the place where you live. Make your check or money order payable
to the “United States Treasury” for the total household employment
taxes due. Enter your name, address, social security number, daytime phone number, and “2011 Schedule H” on your check or
money order. Household employers that are tax-exempt, such as
churches, may also file Schedule H by itself.

Line A. To figure the total cash wages you paid in 2011 to each

household employee, do not count amounts paid to any of the
following individuals.
• Your spouse.
• Your child who was under age 21.
• Your parent. (See Exception for parents below.)
• Your employee who was under age 18 at any time during
2011. If the employee was not a student, see Exception for employees under age 18 below.
Exception for parents. Count the cash wages you paid your
parent for work in or around your home if both 1 and 2 below apply.

Form W-2 and Form W-3
By January 31, 2012, you must give Copies B, C, and 2 of Form
W-2 to each employee. You will meet this requirement if the form
is properly addressed, mailed, and postmarked no later than
January 31, 2012.

1. Your child who lived with you was under age 18 or had a
physical or mental condition that required the personal care of an
adult for at least 4 continuous weeks in a calendar quarter. A
calendar quarter is January through March, April through June, July
through September, or October through December.
2. You were divorced and not remarried, a widow or widower,
or married to and living with a person whose physical or mental
condition prevented him or her from caring for the child during that
4-week period.

By February 29, 2012 (April 2, 2012 if you file electronically),
send Copy A of all Forms W-2 with Form W-3 to the Social
Security Administration (SSA). Mail Copy A of all Forms W-2
with Form W-3 to:
Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001

Exception for employees under age 18. Count the cash wages
you paid to a person who was under age 18 and not a student if
providing household services was his or her principal occupation.

For certified mail, the ZIP code is 18769-0002. If you use a carrier
other than the U.S. Postal Service, add “ATTN: W-2 Process, 1150
E. Mountain Dr.” to the address and change the ZIP code to
“18702-7997.”

!

CAUTION

Cash wages. Cash wages include wages paid by check, money

order, etc. Cash wages do not include the value of food, lodging,
clothing or other noncash items you give a household employee.
See Wages in Pub. 926.
Transportation (commuting) benefits. For 2011, you can generally give your employee transportation benefits such as transit
passes worth up to $230 per month without the benefits counting as
cash. However, the value of benefits over $230 a month is included
as wages. (See Transportation (Commuting) Benefits in Pub. 15-B,
Employer’s Tax Guide to Fringe Benefits, for more information.)

If you file Forms W-2 and W-3 electronically, do not
mail the paper Forms W-2 and W-3 to the Social Security Administration.

For additional information, visit the website for Social Security
at www.socialsecurity.gov/employer/whereto.htm.

Part I. Social Security, Medicare, and Federal
Income Taxes

Note. Check with your state, city, or local tax department to find

Social security and Medicare taxes fund retirement, survivor, disability, and health benefits for workers and their families. You and
your employees pay these taxes in equal amounts.
For social security, the tax rate is 6.2% for you and 4.2% for
your employee. For Medicare, the tax rate is 1.45% each. For 2011,
the limit on wages subject to social security tax is $106,800. There
is no limit on wages subject to the Medicare tax. If you did not
deduct the employee’s share from his or her wages, you must pay

out if you must file Copy 1 of Form W-2.

Penalties. You may have to pay a penalty if you do not give Forms

W-2 to your employees or file Copy A of the forms with the SSA by
the due dates shown above. You may also have to pay a penalty if
you do not show your employee’s social security number on Form
W-2 or do not provide correct information on the form.

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the employee’s share and your share (a total of 10.4% for social
security and 2.9% for Medicare tax) of tax. See Form W-2 and
Form W-3 in these instructions for more information.
$1,700 test. If you pay a household employee $1,700 or more in
cash wages during 2011, you must report and pay social security
and Medicare taxes on all the wages. The test applies to cash wages
paid in 2011 regardless of when the wages were earned. See Pub.
926 for more information. Or, visit the website for Social Security
at www.socialsecurity.gov/pubs/10021.html.

Contributions are payments that a state requires you, as an
employer, to make to its unemployment fund for the payment of
unemployment benefits. However, contributions do not include:
• Any payments deducted or deductible from your employees’
pay;
• Penalties, interest, or special administrative taxes not included
in the contributions rate the state gave you; and
• Voluntary contributions you paid to get a lower experience
rate.

Line 1. Enter on line 1 the total of cash wages (see Cash wages

If you paid contributions to any credit reduction state, see the
instructions for line 21.

above) paid in 2011 to each household employee who meets the
$1,700 test, explained above.

Lines 8 through 10. Answer the questions on lines 8 through 10 to

If you paid any household employee cash wages of
more than $106,800 in 2011, include on line 1 only the
first $106,800 of that employee’s cash wages.

result on line 2.

see if you should complete Section A or Section B of Part II.
Fiscal year filers. If you paid all state unemployment contributions for 2011 by the due date of your return (not including extensions), check the “Yes” box on line 9. Check the “No” box if you
did not pay all of your state contributions by the due date of your
return.

Line 3. Enter on line 3 the total of cash wages (see Cash wages

Line 11. Enter the two-letter abbreviation of the name of the state

earlier) paid in 2011 to each employee who meets the $1,700 test.
There is no limit on wages subject to the Medicare tax.

(or the District of Columbia, Puerto Rico, or the U.S. Virgin Islands) to which you paid unemployment contributions.

Line 4. Multiply the amount on line 3 by 2.9% (.029) and enter the

Line 12. Enter the total of contributions (defined earlier) you paid

!

CAUTION

Line 2. Multiply the amount on line 1 by 10.4% (.124) and enter the

to your state unemployment fund for 2011. If you did not have to
make contributions because your state gave you a zero percent
experience rate, enter “0% rate” on line 12.

result on line 4.

Line 5. Enter on line 5 any federal income tax you withheld from

the wages you paid to your household employees in 2011. See Pub.
15 (Circular E), Employer’s Tax Guide, for information on withholding federal income taxes.

Line 13. Enter the total of cash wages (see Cash wages in these

instructions) you paid in 2011 to each household employee, including employees paid less than $1,000. However, do not include cash
wages paid in 2011 to any of the following individuals.
• Your spouse.
• Your child who was under age 21.
• Your parent.

Line 6. Add lines 2, 4, and 5 and enter the result on line 6.
Line 7. Review the cash wages you paid to all your household

employees for each calendar quarter of 2010 and 2011. Is the total
for any quarter in 2010 or 2011 $1,000 or more?
Yes. Complete Part II of Schedule H.

If you paid any household employee more than $7,000 in 2011,
include on line 13 only the first $7,000 of that employee’s cash
wages.

No. Follow the instructions in the chart below.
If you file
Form. . .

Then enter the amount from
Schedule H, line 6, on. . .

1040
1040NR
1040-SS
1041

line 59a
line 58
Part I, line 4
Schedule G, line 6

!

Complete lines 15 through 22 only if you checked a
“No” box on lines 8, 9, or 10.

CAUTION

Line 15. Complete all columns that apply. If you do not, you will

not get a credit. If you need more space, attach a statement using the
same format as line 15. Your state will provide the experience rate.
If you do not know your rate, contact your state unemployment tax
agency. See these instructions for a listing of some helpful contact
information for each state.

If you do not file any of the above forms, complete Part IV of
Schedule H and follow the instructions under When and Where To
File.

You must complete columns (a), (b), and (h), even if you were
not given an experience rate. If you were given an experience rate
of 5.4% or higher, you must also complete columns (c) and (d). If
you were given a rate of less than 5.4%, you must complete all
columns.

Part II. Federal Unemployment (FUTA) Tax
FUTA tax, with state unemployment systems, provides for payments of unemployment compensation to workers who have lost
their jobs. Most employers pay both a federal and state unemployment tax.

If you were given a rate for only part of the year, or the rate
changed during the year, you must complete a separate line for each
rate period.
Column (b). Enter the taxable wages on which you must pay
taxes to the unemployment fund of the state shown in column (a). If
your experience rate is zero percent, enter the amount of wages you
would have had to pay taxes on if that rate had not been granted.
Column (h). Enter the total of contributions (defined earlier)
you paid to the state unemployment fund for 2011 by April 17,
2012. Fiscal year filers, enter the total contributions you paid to the
state unemployment fund for 2011 by the due date of your return
(not including extensions). If you are claiming excess credits as
payments of state unemployment contributions, attach a copy of the
letter from your state.

The FUTA tax rate is 6.2% (.062) before July 1 and 6.0% (.060)
after June 30. But see Credit for contributions paid to state below.
Do not deduct the FUTA tax from your employee’s wages. You
must pay it from your own funds. See these instructions for a listing
of some helpful contact information for each state.
Credit for contributions paid to state. You may be able to take a

credit of up to 5.4% against the FUTA tax, resulting in a net FUTA
tax rate of 0.8% (.008) before July 1 and 0.6% (.006) after June 30.
But to do so, you must pay all the required contributions for 2011 to
your state unemployment fund by
April 17, 2012. Fiscal year filers must pay all required contributions
for 2011 by the due date of their federal income tax returns (not
including extensions).

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Line 16. Add the amounts in columns (g) and (h) separately and

You Should Also Know

enter the totals in the spaces provided.

Line 17. Add the amounts shown on line 16 and enter the total on

line 17.

Estimated Tax Penalty

Line 21. Complete the Worksheet for Household Employers in a

You may need to increase the federal income tax withheld from
your pay, pension, annuity, etc. or make estimated tax payments to
avoid an estimated tax penalty based on your household employment taxes shown on line 24 of Schedule H. You may increase your
federal income tax withheld by filing a new Form W-4, Employee’s
Withholding Allowance Certificate, or Form W-4P, Withholding
Certificate for Pension or Annuity Payments. Make estimated tax
payments by filing Form 1040-ES, Estimated Tax for Individuals.
For more information, see Pub. 505, Tax Withholding and Estimated Tax.

Credit Reduction State — Line 21 in these instructions only if you
are a household employer in any of the credit reduction states.

Part III. Total Household Employment Taxes
Line 23. Enter the amount from line 6. If there is no entry on line 6,

enter -0-.

Line 24. Add the amounts on lines 14 and 23. If you were required

to complete Section B of Part II, add the amounts on lines 22 and 23
and enter the total on line 24.

Estimated tax payments must be made as the tax liability is incurred: by April 17, June 15, September 17, and
the following January 16. If you file your Form 1040 by
CAUTION
January 31 and pay the rest of the tax that you owe, you
do not need to make the payment due on January 16.

Line 25. Follow the instructions in the chart below.
If you file
Form. . .

Then do not complete Part IV but
enter the amount from Schedule
H, line 24, on . . .

1040

line 59a

1040NR

line 58

1040-SS

Part I, line 4

1041

Schedule G, line 6

!

Exception. You will not be penalized for failure to make estimated

tax payments if both 1 and 2 below apply for the year.

1. You will not have federal income tax withheld from wages,
pensions, or any other payments you receive.
2. Your income taxes, excluding your household employment
taxes, would not be enough to require payment of estimated taxes.

If you do not file any of the above forms, complete Part IV of
Schedule H and follow the instructions under When and Where To
File.

What Records To Keep
You must keep copies of Schedule H and related Forms W-2, W-3,
W-4, and W-5, Earned Income Credit Advance Payment Certificate, for at least 4 years after the due date for filing Schedule H or
the date the taxes were paid, whichever is later. If you have to file
Form W-2, also keep a record of each employee’s name and social
security number. Each payday, you should record the dates and
amounts of:
• Cash and noncash wage payments.
• Any employee social security tax withheld.
• Any employee Medicare tax withheld.
• Any federal income tax withheld.
• Any advance EIC payments you made.

Paid Preparers
Paid preparer use only. You must complete this part if you were

paid to prepare Schedule H, and are not an employee of the filing
entity, and are not attaching Schedule H to Form 1040, 1040NR,
1040-SS, or Form 1041. You must sign in the space provided and
give the filer a copy of the return in addition to the copy to be filed
with the IRS.

Form W-2 and Form W-3
If you file one or more Forms W-2, you must also file Form W-3.
You must report both cash and noncash wages in box 1, as well
as tips and other compensation. The completed Forms W-2 and
W-3 in the example (in these instructions) show how the entries are
made. For detailed information on preparing these forms, see the
Instructions for Forms W-2 and W-3, Wage and Tax Statement and
Transmittal of Wages and Tax Statements.

What Is the Earned Income Credit
(EIC)?
The EIC is a refundable tax credit for certain workers.

Employee’s portion of taxes paid by employer. If you paid all of

Which employees must I notify about the EIC? You must notify

your employee’s share of social security and Medicare taxes, without deducting them from the employee, follow steps 1 through 3.
(See the example in these instructions.)

your household employee about the EIC if you agreed to withhold
federal income tax from the employee’s wages but did not do so
because the income tax withholding tables showed that no tax
should be withheld.

1. Enter the amounts you paid on your employee’s behalf in
boxes 4 and 6 (do not include your share of these taxes).
2. Add the amounts in boxes 3, 4, and 6. (However, if box 5 is
greater than box 3, then add the amounts in boxes 4, 5, and 6.)
3. Enter the total in box 1.

TIP

Note. You are encouraged to notify each employee whose wages

for 2011 were less than $43,352 ($48,372 if married filing jointly)
that he or she may be eligible for the EIC.
How and when must I notify my employees? You must give the

employee one of the following:
• The official IRS Form W-2, which has the required information about the EIC on the back of Copy B.
• A substitute Form W-2 with the same EIC information on the
back of the employee’s copy that is on Copy B of the official IRS
Form W-2.
• Notice 797, Possible Federal Tax Refund Due to the Earned
Income Credit (EIC).

On Form W-3, put an “X” in the “Hshld. emp.” box
located in box b, Kind of Payer.

For information on filing Forms W-2 and W-3 electronically,
visit the website for Social Security, Business Services Online, at
www.socialsecurity.gov/bso/bsowelcome.htm.

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• Your written statement with the same wording as Notice 797.

laws and to allow us to figure and collect the right amount of tax. If
you do not provide the information we ask for, or provide false or
fraudulent information, you may be subject to penalties.

If you are not required to give the employee a Form W-2, you
must provide the notification by February 10, 2012.
You must hand the notice directly to the employee or send it by
First-Class Mail to the employee’s last known address.

You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to
a form or instructions must be retained as long as their contents may
become material in the administration of any Internal Revenue law.

How do my employees claim the EIC? Eligible employees claim

the EIC on their 2011 tax returns.

Subtitle C, Employment Taxes, of the Internal Revenue Code
imposes employment taxes on wages, including income tax withholding. This form is used to determine the amount of the taxes that
you owe. Section 6011 requires you to provide the requested information if the tax is applicable to you. Section 6109 requires you to
provide your identification number.

Rules for Business Employers
Do not use Schedule H if you chose to report employment taxes for
your household employees along with your other employees on
Form 941, Employer’s QUARTERLY Federal Tax Return; Form
943, Employer’s Annual Federal Tax Return for Agricultural Employees; or Form 944, Employer’s ANNUAL Federal Tax Return.
If you report this way, be sure to include your household employees’ wages on your Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return.

Generally, tax returns and return information are confidential, as
required by section 6103. However, section 6103 allows or requires
the IRS to disclose or give the information shown on your tax return
to others as described in the Code. For example, we may disclose
your tax information to the Department of Justice for civil and
criminal litigation, and to cities, states, the District of Columbia,
and U.S. commonwealths and possessions to administer their tax
laws. We may also disclose this information to other countries
under a tax treaty, to federal and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

State Disability Payments
Certain state disability plan payments to household employees are
treated as wages subject to social security and Medicare taxes. If
your employee received payments from a plan that withheld the
employee’s share of social security and Medicare taxes, include the
payments on lines 1 and 3 of Schedule H and complete the rest of
Part I through line 5. Add lines 2, 4, and 5. From that total, subtract
the amount of these taxes withheld by the state. Enter the result on
line 6. Also, enter “disability” and the amount subtracted on the
dotted line next to line 6. See the notice issued by the state for more
details.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual taxpayers filing this form is approved under OMB control
number 1545-0074 and is included in the estimates shown in the
instructions for their individual income tax return.
The estimated burden for all other taxpayers who file this form is
shown below.
Recordkeeping, 1 hr., 38 min.;
Learning about the law or the form, 1 hr., 1 min.;
Preparing the form, 1 hr., 9 min.;
Copying, assembling, and sending the form to the IRS, 34 min.

How To Correct Schedule H
If you discover an error on a Schedule H that you previously filed
with Form 1040, Form 1040NR, or Form 1040-SS, file Form
1040X and attach a corrected Schedule H. If you discover an error
on a Schedule H that you previously filed with Form 1041, file an
“Amended” Form 1041 and attach a corrected Schedule H.
If you discover an error on a Schedule H that you filed as a
stand-alone return, file another stand-alone Schedule H with the
corrected information. In the top margin of your corrected Schedule
H write (in red ink if possible) “CORRECTED” followed by the
date you discovered the error.
If you owe tax, pay in full with your Form 1040X, Form 1041, or
stand-alone Schedule H. If you overpaid tax on a previously filed
Schedule H, then depending on whether you adjust or claim a
refund, you must certify that you repaid or reimbursed the
employee’s share of social security and Medicare taxes, or that you
have obtained consents from your employees to file a claim for
refund for the employee tax. See Pub. 926 for complete instructions.

If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
happy to hear from you. Email us at [email protected] and enter
“Form 1040 Schedule H” on the subject line or write to: Internal
Revenue Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send Schedule H (Form 1040) to
this address. Instead, see When and Where To File .

Completed Example of Schedule H,
Form W-2, and Form W-3
On February 13, 2011, Susan Green hired Helen Maple to clean her
house every Wednesday. Susan did not have a household employee
in 2010 and had no household employees other than Helen during
2011.

How To Get Forms and Publications
To get the IRS forms and publications mentioned in these instructions (including Notice 797), visit IRS.gov or call
1-800-TAX-FORM (1-800-829-3676).

Susan paid Helen $50 every Wednesday for her day’s work.
Susan decided not to withhold Helen’s share of the social security
and Medicare taxes from the wages she paid Helen. Instead, she
will pay Helen’s share of these taxes from her own funds. Susan did
not withhold federal income tax because Helen did not give her a
Form W-4 to request withholding and no withholding is otherwise
required.

Privacy Act and Paperwork
Reduction Act Notice

Helen was employed by Susan for the rest of the year (a total of
46 weeks). The following is some of the information Susan will
need to complete Schedule H, Form W-2, and Form W-3.

We ask for the information on this form to carry out the Internal
Revenue laws of the United States. You are required to give us the
information. We need it to ensure that you are complying with these

H-6

Page 7 of 13 of 2011 Instructions for Schedule H (Form1040) Household Employment
Taxes
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Helen’s total cash wages . . . . .
Helen’s share of the:
Social security tax . . . . . .
Medicare tax . . . . . . . . . .

Cash wages . . . . . . . . . . . . . . . . . . . . . . . . . $2,300.00
Helen’s share of social security tax paid by
Susan . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
96.60
Helen’s share of Medicare tax paid by Susan
33.35
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,429.95

$2,300.00
($50 x 46 weeks)
$96.60
($2,300 x 4.2% (.042))

Because Susan paid less than $1,000 per quarter to household
employees during 2010 (no employees) and 2011 (see above), she
is not liable for FUTA tax.

$33.35
($2,300 x 1.45% (.0145))

Helen’s total cash wages each quarter:
1st quarter . . . . . . . . . . . $350.00
2nd quarter . . . . . . . . . . $650.00
3rd quarter . . . . . . . . . . . $650.00
4th quarter . . . . . . . . . . . $650.00

($50
($50
($50
($50

x
x
x
x

7weeks)
13 weeks)
13 weeks)
13 weeks)

TIP

Amount included in box 1 of Form W-2 and Form W-3:

H-7

See Pub. 926 for an example showing how to complete
Schedule H and Forms W-2 and W-3 if the employer
withheld social security and Medicare taxes from the
employee’s wages.

Page 8 of 13 of 2011 Instructions for Schedule H (Form1040) Household Employment
Taxes
18:09 - 18-AUG-2011
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Worksheet for Household Employers in a Credit Reduction State—Line 21

Keep for Your Records

1. Enter the smaller of the amount from Schedule H, line 17 or line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2. Enter the total taxable FUTA wages from Schedule H, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3. If you paid wages in any credit reduction state (including District of Columbia, Puerto Rico, and the U.S. Virgin Islands):
Fill out this part if you were required to pay state unemployment taxes in more than one state (including the District of Columbia, Puerto Rico, and
the U.S. Virgin Islands). If any states do NOT apply to you, leave them blank.
Check the box of every state in which you were required to pay state unemployment tax this year. For a list of state names and their abbreviations,
see the instructions.
Fill the Total FUTA Taxable Wage section to tell us about wages you paid in any state (including the District of Columbia, Puerto Rico, and the
U.S. Virgin Islands) that is subject to credit reduction. If any lines do NOT apply, leave them blank
u

Postal
Abbreviation

Total FUTA
Taxable Wage

Reduction
Rate

Total

u

Postal
Abbreviation

Total FUTA
Taxable Wage

Reduction
Rate

Total

AL

x .00x

NE

x .00x

AK

x .00x

NV

x .00x

AZ

x .00x

NH

x .00x

AR

x .00x

NJ

x .00x

CA

x .00x

NM

x .00x

CO

x .00x

NY

x .00x

CT

x .00x

NC

x .00x

DE

x .00x

ND

x .00x

DC

x .00x

OH

x .00x

FL

x .00x

OK

x .00x

GA

x .00x

OR

x .00x

HI

x .00x

PA

x .00x

ID

x .00x

PR

x .00x

IL

x .00x

RI

x .00x

IN

x .00x

SC

x .00x

IA

x .00x

SD

x .00x

KS

x .00x

TN

x .00x

KY

x .00x

TX

x .00x

LA

x .00x

VT

x .00x

ME

x .00x

VI

x .00x

MD

x .00x

VA

x .00x

MA

x .00x

UT

x .00x

MI

x .00x

WA

x .00x

MN

x .00x

WV

x .00x

MS

x .00x

WI

x .00x

MO

x .00x

WY

x .00x

MT

x .00x

4. Total Credit reduction (lines 3a+3b=line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

5. Subtract line 4 of this worksheet from line 1 of this worksheet and enter the result here and on Schedule H,
line 21.

5

H-8

Page 9 of 13 of 2011 Instructions for Schedule H (Form1040) Household Employment
Taxes
18:09 - 18-AUG-2011
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State Names and Postal Abbreviations
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana

Postal Abbreviation
AL
AK
AZ
AR
CA
CO
CT
DE
DC
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
MT

State
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Puerto Rico
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virgin Islands
Virginia
Washington
West Virginia
Wisconsin
Wyoming

H-9

Postal Abbreviation
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
PR
RI
SC
SD
TN
TX
UT
VT
VI
VA
WA
WV
WI
WY

Page 10 of 13 of 2011 Instructions for Schedule H (Form1040) Household Employment
Taxes
18:09 - 18-AUG-2011
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SCHEDULE H
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)

Household Employment Taxes

OMB No. 1545-1971

(For Social Security, Medicare, Withheld Income, and Federal Unemployment (FUTA) Taxes)
䊳 Attach to Form 1040, 1040NR, 1040-SS, or 1041.
䊳 See separate instructions.

Name of employer

2010

Attachment
Sequence No.

44

Social security number

0 0 0 11 1 1 1 1

Susan Green

Employer identification number

0 0 1 2 3 4 5 6 7

A Did you pay any one household employee cash wages of $1,700 or more in 2010? (If any household employee was your
spouse, your child under age 21, your parent, or anyone under age 18, see the line A instructions on page H-4 before you
answer this question.)
⻫ Yes. Skip lines B and C and go to line 1.
No. Go to line B.

Part I Social Security, Medicare, and Federal Income Taxes
1 Total cash wages subject to social security taxes (see page H-4)

1

2, 3 0 0 0 0

2

285 20

4 Medicare taxes. Multiply line 3 by 2.9% (.029)

4

66 70

5 Federal income tax withheld, if any

5

6 Total social security, Medicare, and federal income taxes (add lines 2, 4, and 5)

6

7 Advance earned income credit (EIC) payments, if any

7

8 Net taxes (subtract line 7 from line 6)

8

2 Social security taxes. Multiply line 1 by 12.4% (.124)
3 Total cash wages subject to Medicare taxes (see page H-4)

3

2, 3 0 0 0 0

351 90

351 90

9 Did you pay total cash wages of $1,000 or more in any calendar quarter of 2009 or 2010 to all household employees?
(Do not count cash wages paid in 2009 or 2010 to your spouse, your child under age 21, or your parent.)
⻫ No. Stop. Include the amount from line 8 above on Form 1040, line 59, and check box b on that line. If you are not
required to file Form 1040, see the line 9 instructions on page H-4.

H-10

Page 11 of 13 of 2011 Instructions for Schedule H (Form1040) Household Employment
Taxes
18:09 - 18-AUG-2011
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Note: Although not shown, Susan also enters on Form W-2 the
required state or local income tax information in boxes 15 through 20.
a Employee’s social security number

22222

Void

Visit the SSA website at www.socialsecurity.gov/employer to file
Copy A of Form W-2 electronically.
For Official Use Only

000-00-4567

䊳

OMB No. 1545-0008

b Employer identification number (EIN)

Wages, tips, other compensation

1

2

Federal income tax withheld

4

Social security tax withheld

6

Medicare tax withheld

8

Allocated tips

2475.95

00-1234567
c Employer’s name, address, and ZIP code

3

Social security wages

2300.00

Susan Green
16 Gray Street
Anyplace, CA 92665

5

142.60

Medicare wages and tips

2300.00

d Control number

e Employee’s first name and initial

Social security tips

9

Advance EIC payment

Suff. 11

Last name

Helen R.

33.35

7

10

12a See instructions for box 12

Nonqualified plans

C
o
d
e

Maple
13

19 Pine Avenue
Anycity, CA 92666

Statutory
employee

14

Retirement
plan

Dependent care benefits

Third-party
sick pay

12b
C
o
d
e

12c

Other

C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code
15 State

Form

Employer’s state ID number

16 State wages, tips, etc.

17 State income tax

Wage and Tax
Statement

W-2

18 Local wages, tips, etc.

2010

a

b

Kind
of
Payer

Control number

20 Locality name

Department of the Treasury—Internal Revenue Service
For Privacy Act and Paperwork Reduction
Act Notice, see back of Copy D.

Copy A For Social Security Administration — Send this entire page with
Form W-3 to the Social Security Administration; photocopies are not acceptable.

33333

19 Local income tax

Cat. No. 10134D

䊳

For Official Use Only
OMB No. 1545-0008

䊳

941

Military

CT-1

Hshld.
emp.

943

944

Medicare
govt. emp.

Third-party
sick pay

1

Wages, tips, other compensation

3

Social security wages

Total number of Forms W-2

d

e

Employer identification number (EIN)

f

Employer’s name

Establishment number

Federal income tax withheld

4

Social security tax withheld

6

Medicare tax withheld

8

Allocated tips

2300.00

X

c

2

2475.95
142.60

5

Medicare wages and tips

7

Social security tips

9

Advance EIC payments

10

Dependent care benefits

11

Nonqualified plans

12

Deferred compensation

13

For third-party sick pay use only

14

Income tax withheld by payer of third-party sick pay

16

State wages, tips, etc.

17

State income tax

18

Local wages, tips, etc.

19

Local income tax

2300.00

33.35

00-1234567
Susan Green
16 Gray Street
Anyplace, CA 92665
g

Employer’s address and ZIP code

h

Other EIN used this year

15

State

Employer’s state ID number

Contact person

Telephone number

(
Email address

123 )

For Official Use Only

456-7890

Fax number

(

)

Under penalties of perjury, I declare that I have examined this return and accompanying documents, and, to the best of my knowledge and belief,
they are true, correct, and complete.

Signature

Form

䊳

Title

䊳

Date

W-3 Transmittal of Wage and Tax Statements

Note: When you fill in Forms W-2 and W-3, please—
● Type entries using black ink.
● Enter all money amounts without the dollar sign and comma,
but with the decimal point (for example, 2475.95 not $2,475.95).

2010

䊳

1/29/11

Department of the Treasury
Internal Revenue Service

● Do not round money amounts—show the cents portion.

H-11

Page 12 of 13 of 2011 Instructions for Schedule H (Form1040) Household Employment
Taxes
18:09 - 18-AUG-2011
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Contact List for State Unemployment Tax Agencies
The following list of state unemployment tax agencies was provided to the IRS by the U.S. Department of Labor. For up-to-date contact
information, visit the U.S. Department of Labor’s website at www.workforcesecurity.doleta.gov/unemploy/agencies.asp.
State

Telephone

Alabama . . . . . . . .
Alaska . . . . . . . . . .
Arizona . . . . . . . . .
Arkansas . . . . . . . .
California . . . . . . . .
Colorado . . . . . . . .
Connecticut . . . . . .
Delaware . . . . . . . .
District of Columbia
Florida . . . . . . . . . .
Georgia . . . . . . . . .
Hawaii . . . . . . . . . .
Idaho . . . . . . . . . . .
Illinois . . . . . . . . . .
Indiana . . . . . . . . .
Iowa . . . . . . . . . . .
Kansas . . . . . . . . . .
Kentucky . . . . . . . .
Louisiana . . . . . . . .
Maine . . . . . . . . . .
Maryland . . . . . . . .
Massachusetts . . . . .
Michigan . . . . . . . .
Minnesota . . . . . . .
Mississippi . . . . . . .
Missouri . . . . . . . .
Montana . . . . . . . .
Nebraska . . . . . . . .
Nevada . . . . . . . . .
New Hampshire . . .
New Jersey . . . . . .
New Mexico . . . . .
New York . . . . . . .
North Carolina . . . .
North Dakota . . . . .
Ohio . . . . . . . . . . .
Oklahoma . . . . . . .
Oregon . . . . . . . . .

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Pennsylvania .
Puerto Rico . .
Rhode Island .
South Carolina
South Dakota .
Tennessee . . .
Texas . . . . . .
Utah . . . . . . .
Vermont . . . .
Virginia . . . . .
Virgin Islands .
Washington . .
West Virginia .

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Web Address

(334) 242-8830 . . . . . . .
(888) 448-3527 . . . . . . .
(602)771-6601 . . . . . . . .
(501) 682-3798 . . . . . . .
(888) 745-3886 . . . . . . .
(800) 480-8299 . . . . . . .
(860) 263-6550 . . . . . . .
(302) 761-8484 . . . . . . .
(202) 698-7550 . . . . . . .
(800) 482-8293 . . . . . . .
(404) 232-3301 . . . . . . .
(808) 586-8913 . . . . . . .
(800) 448-2977 . . . . . . .
(800) 247-4984 . . . . . . .
(317) 232-7436 . . . . . . .
(515) 281-5339 . . . . . . .
(785) 296-5027 . . . . . . .
(502) 564-2272 . . . . . . .
(225) 342-2944 . . . . . . .
(207) 621-5120 . . . . . . .
(800) 492-5524 . . . . . . .
(617) 626-5050 . . . . . . .
(313) 456-2180 . . . . . . .
(651) 296-6141 . . . . . . .
(866) 806-0272 . . . . . . .
(573) 751-3340 . . . . . . .
(406) 444-3834 . . . . . . .
(402) 471-9935 . . . . . . .
(775) 684-6300 . . . . . . .
(603) 228-4033 . . . . . . .
(609) 633-6400 . . . . . . .
(505) 841-8576 . . . . . . .
(518)457-4179 . . . . . . . .
(919) 733-7396 . . . . . . .
(701) 328-2814 . . . . . . .
(614) 466-2319 . . . . . . .
(405) 557-7173 . . . . . . .
(503) 947-1488, option 5
(503) 947-1537 (FUTA) .
(717) 787-7679 . . . . . . .
(787) 754-5818 . . . . . . .
(401) 574-8700 . . . . . . .
(803) 737-3075 . . . . . . .
(605) 626-2312 . . . . . . .
(615) 741-2486 . . . . . . .
(512) 463-2700 . . . . . . .
(801) 526-9400 . . . . . . .
(802) 828-4252 . . . . . . .
(804) 371-7159 . . . . . . .
(340) 776-1440 . . . . . . .
(360) 902-9360 . . . . . . .
(304) 558-2676 . . . . . . .

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www.dir.alabama.gov
www.labor.state.ak.us/estax
www.azdes.gov/esa/uitax/uithome.asp
www.state.ar.us/esd
www.adp.cahwnet.gov
www.colorado.gov/CDLE
www.ctdol.state.ct.us
www.delawareworks.com
www.dcnetworks.org
http://dor.myflorida.com/dor/uc
www.dol.state.ga.us
www.hawaii.gov/labor
www.labor.state.id.us
www.ides.state.il.us
www.in.gov/dwd
www.iowaworkforce.org/ui
www.dol.ks.gov
www.oet.ky.gov
www.laworks.net/homepage.asp
www.state.me.us/labor
www.dllr.state.md.us
www.detma.org
www.michigan.gov/uia
www.uimn.org/tax
www.mdes.ms.gov
www.labor.mo.gov
www.uid.dli.mt.gov
www.dol.nebraska.gov
https://uitax.nvdetr.org
www.nhes.state.nh.us
http://lwd.dol.state.nj.us
www.dws.state.nm.us
www.labor.state.ny.us
www.ncesc.com
www.jobsnd.com
www.jfs.ohio.gov
www.ok.gov/oesc_web

www.oregon.gov/employ/tax
www.dli.state.pa.us
www.dtrh.gobierno.pr
www.uitax.ri.gov
dew.sc.gov
dol.sd.gov
www.state.tn.us/labor-wfd/esdiv.html
www.twc.state.tx.us
www.jobs.utah.gov
www.labor.vermont.gov
www.VaEmploy.com
www.vidol.gov
www.esd.wa.gov/uitax/index.php
http://www.wvcommerce.org/business/
workforcewv/unemployment_compensation/
default.aspx
Wisconsin . . . . . . . . . . . . . . . . . . . . . . . . . (608) 261-6700 . . . . . . . . . . . . . . . . . . . . . www.dwd.state.wi.us
Wyoming . . . . . . . . . . . . . . . . . . . . . . . . . . (307) 235-3217 . . . . . . . . . . . . . . . . . . . . . http://wydoe.state.wy.us
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H-12

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Page 13 of 13 of 2011 Instructions for Schedule H (Form1040) Household Employment
Taxes
18:09 - 18-AUG-2011
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Do You Have To File Form 1040, 1040NR, 1040-SS, or Form 1041?
Yes — Attach Schedule H to that form and mail to the address in your tax return booklet.
No — Mail your completed Schedule H and payment to the Department of the Treasury, Internal Revenue Service Center for the place where
you live. No street address is needed. See When and Where To File for the information to enter on your payment.
IF you live in...

THEN use this address...

*Florida, Georgia

Atlanta, GA 39901-0002

Alabama, Kentucky, Louisiana, Mississippi, Tennessee, Texas

Austin, TX 73301-0002

Alaska, Arizona, California, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa,
Kansas, Michigan, Minnesota, Montana, Nebraska, Nevada, New Mexico,
North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington,
Wisconsin, Wyoming

Fresno, CA 93888-0002

Arkansas, Connecticut, Delaware, District of Columbia, Maine, Maryland,
Massachusetts, Missouri, New Hampshire, New Jersey, New York, North
Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont,
Virginia, West Virginia

Kansas City, MO 64999-0002

APO, FPO, American Samoa, the Commonwealth of the Northern Mariana
Islands, nonpermanent residents of Guam or the U.S. Virgin Islands**, Puerto
Rico, dual-status aliens, a foreign country

Austin, TX 73301-0215

*If you file your tax return after July 2, 2012, mail it to Department of the Treasury, Internal Revenue Service, Kansas City, MO
64999-0002
** Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU
96921; permanent residents of the U.S. Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie,
St. Thomas, VI 00802.

H-13
Printed on recycled paper