U.S. Individual Income Tax Return

i1040_schedule_h--2018-00-00

U.S. Individual Income Tax Return

OMB: 1545-0074

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 1545-0074 can be found here:

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Department of the Treasury
Internal Revenue Service

2018 Instructions for Schedule H (Form 1040)
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(s) W-2 to the Social Security Administration (SSA).
For more information, see What Forms Must You File? in Pub. 926, Household
Employer's Tax Guide.

We have been asked:
Do I need to pay household employment taxes for 2018? If you have a household
employee, you need to withhold and pay social security and Medicare taxes if you
paid cash wages of $2,100 or more in 2018 to any one household employee. See Did
you have a household employee? and the Line A instructions for more information.
You need to pay federal unemployment tax if you paid total cash wages of $1,000 or
more in any calendar quarter of 2017 or 2018 to household employees. See the Part II.
Federal Unemployment (FUTA) Tax instructions for more information.
How do I file Schedule H? File Schedule H with your Form 1040, 1040NR,
1040-SS, or 1041. If you’re not filing a 2018 tax return, file Schedule H by itself.
Do I make a separate payment? No. You pay both income and employment taxes to
the United States Treasury when you file Schedule H with your return.
When do I pay? Most filers must pay by April 15, 2019 (April 17, 2019, if you live
in Maine or Massachusetts).
How many copies of Form W-3 do I send to the 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.

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

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

January 31, 2019

Give your employee Form W-2 and send Copy A of Form(s)
W-2 with Form W-3 to the SSA. Go to SSA.gov/employer
for details.
File Schedule H and pay your household employment taxes
with your 2018 tax return.

April 15, 2019 (April 17, 2019, if you
live in Maine or Massachusetts)

Contents
What About State Employment Taxes? . . . . . . . . . . .
When and Where To File . . . . . . . . . . . . . . . . . . . .
How To Fill In Schedule H, Form W-2, and Form W-3
Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . .
Worksheet 1. Worksheet for Credit for Late
Contributions . . . . . . . . . . . . . . . . . . . . . . .
Worksheet 2. Worksheet for Household
Employers in a Credit Reduction State . . . . . .
Form W-2 and Form W-3 . . . . . . . . . . . . . . . . .
Estimated Tax Penalty . . . . . . . . . . . . . . . . . . . . . .

Section references are to the Internal Revenue Code unless
otherwise noted.

Contents
What's New . . . . . . . . . . . . . . . . . . . . . . . . . .
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . .
Who Needs To File Schedule H? . . . . . . . . . . . .
Who Needs To File Form W-2 and Form W-3? . .
Do You Have an Employer Identification Number
(EIN)? . . . . . . . . . . . . . . . . . . . . . . . . . .
Can Your Employee Legally Work in the United
States? . . . . . . . . . . . . . . . . . . . . . . . . . .

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H-1
Nov 20, 2018

Cat. No. 21451X

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Contents
What Records To Keep . . . . . . . . . . . . . . . . . . .
What Is the Earned Income Credit (EIC)? . . . . . . .
Rules for Business Employers . . . . . . . . . . . . . . .
How To Correct Schedule H . . . . . . . . . . . . . . . .
How To Get Forms and Publications . . . . . . . . . .
Completed Examples of Schedule H, Form W-2, and
Form W-3 . . . . . . . . . . . . . . . . . . . . . . . . .
Privacy Act and Paperwork Reduction Act Notice . .

Reminders

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Outsourcing payroll duties. You’re responsible to ensure that
tax returns are filed and deposits and payments are made, even
if you contract with a third party to perform these acts. You remain responsible if the third party fails to perform any required
action. Before you choose to outsource any of your payroll and
related tax duties (that is, withholding, reporting, and paying
over social security, Medicare, FUTA, and income taxes) to a
third-party payer, such as a payroll service provider or reporting agent, go to IRS.gov/OutsourcingPayrollDuties for helpful
information on this topic. For more information about the different types of third-party payer arrangements, see section 16
of Pub. 15.
Paid preparers. If you use a paid preparer, your paid preparer must sign Schedule H in Part IV unless you’re attaching
Schedule H to Form 1040, 1040NR, 1040-SS, or 1041. A paid
preparer must sign Schedule H and provide the information requested in the Paid Preparer Use Only section only if the preparer was paid to prepare Schedule H and isn't 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’re required to file a 2018 Form W-2 for any household employee, you must also send Form W-3 with Copy A of
Form(s) W-2 to the SSA. You’re encouraged to file your
Forms W-2 and W-3 electronically. If filing electronically via
the SSA's Form W-2 Online service, the SSA generates Form
W-3 data from the electronic submission of Form(s) W-2. Go
to the SSA's Employer W-2 Filing Instructions & Information
website at SSA.gov/employer to learn about electronic filing.

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Future Developments
For the latest information about developments related to Schedule H and its instructions, such as legislation enacted after they
were published, go to IRS.gov/ScheduleH.

What's New
Changes to tax rates and wage threshold. The social security tax rate is 6.2% each for the employee and employer, unchanged from 2017. The social security wage base limit is
$128,400. The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2017. There is no wage base
limit for Medicare tax.
If you pay a household employee $2,100 or more in cash
wages during 2018, you must report and pay social security
and Medicare taxes on all the wages, including the first $2,100
paid to that employee. If you pay less than $2,100 to a household employee, don't pay social security or Medicare taxes on
that household employee's wages. For more information, see
Cash wages and $2,100 test, later.
For information about the rates and wage threshold that will
apply in 2019, see Pub. 926 (released in December 2018).
Qualified parking exclusion and commuter transportation
benefit. For 2018, the monthly exclusion for qualified parking
is $260 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $260.
Bicycle commuting reimbursements. The Tax Cuts and Jobs
Act (P.L. 115-97) suspends the exclusion of qualified bicycle
commuting reimbursements from your employee's income for
tax years beginning after 2017 and before 2026.
Credit reduction state. A state that hasn't repaid money it
borrowed 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 unemployment tax laws of a credit reduction
state, that employer must pay additional federal unemployment
tax.
For 2018, there is one credit reduction state (U.S. Virgin Islands). If you paid wages that were subject to the unemployment compensation laws of a credit reduction state, your credit
against federal unemployment tax will be reduced based on the
credit reduction rate (for example, 0.024) for that credit reduction state. See Worksheet 2, later, to figure your credit reduction for 2018.

Who Needs To File Schedule H?
You must file Schedule H if you answer “Yes” to any of the
questions on lines A, B, or C of Schedule H.
Did you have a household employee? If you hired someone
to do household work and you could 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
Butlers
Caretakers
Cleaning people

Cooks
Drivers
Health aides
Housekeepers

Maids
Nannies
Private nurses
Yard workers

If a worker is your employee, it doesn't 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 doesn't matter if the wages paid are for work done
hourly, daily, weekly, or by the job.

H-2

If you’re a home care service recipient receiving home care
services through a program administered by a federal, state, or
local government agency, and the person who provides your
care is your household employee, you can ask the IRS to authorize an agent under section 3504 to report, file, and pay all
federal employment taxes, including FUTA taxes, on your behalf. See Form 2678, Employer/Payer Appointment of Agent,
for more information.

or in about 4 weeks if you apply by mail. Go to IRS.gov/Forms
to get forms and publications, including Form SS-4.

Can Your Employee Legally Work in
the United States?
It is unlawful to employ a person who can't 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 a person who can legally work in the United States and you must
keep Form I-9 for your records. You can get the form and the
USCIS Handbook for Employers by going to the USCIS website at USCIS.gov/I-9-Central, or by calling 800-870-3676.

If a government agency or third-party agent reports

TIP and pays the employment taxes on wages paid to your
household employee on your behalf, you don't need to
file Schedule H to report those taxes.
Workers who aren't your employees. Workers you get from
an agency aren't 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.

What About State Employment
Taxes?
If you employed a household employee in 2018, you probably
have to pay contributions to your state unemployment fund for
2018. To find out if you do, contact your state unemployment
tax agency. For a list of state unemployment tax agencies, go to
the U.S. Department of Labor's website at oui.doleta.gov/
unemploy/agencies.asp. You should also find out if you need to
pay or collect other state employment taxes or carry workers'
compensation insurance.

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.
For more information, see Pub. 926.

Who Needs To File Form W-2 and
Form W-3?

When and Where To File
Schedule H

You must file Form W-2 for each household employee to
whom you paid $2,100 or more of cash wages in 2018 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, 3, and 5, later. Even if the wages aren't subject to
these taxes, if you withheld federal income tax from the wages
of any household employee, you must file Form W-2 for that
employee. However, when not subject to social security and
Medicare taxes, leave boxes 3, 4, 5, and 6 blank on Form W-2;
only complete boxes 1 and 2. If the wages are below $2,100 for
2018 and you complete boxes 3, 4, 5, and 6 on Form W-2, the
SSA will reject your Form W-2.

If you file Form 1040, 1040NR, 1040-SS, or 1041 for 2018, remember to attach Schedule H to it. Mail your return, by April
15, 2019 (April 17, 2019, if you live in Maine or Massachusetts), to the address shown in your tax return instructions.
Exceptions. If you get an extension of time to file your return,
file your return with Schedule H by the extended due date. If
you’re a fiscal year filer, file your return and Schedule H by the
due date of your fiscal year return, including extensions.
If you’re a calendar year taxpayer and have no house-

TIP hold employees for 2018, you don't have to file Schedule H for 2018.

If you file one or more Forms W-2, you must also file Form
W-3. If filing electronically via the SSA's Form W-2 Online
service, the SSA generates Form W-3 automatically based on
your Form(s) W-2. For more information on electronic filing,
go to the SSA's Employer W-2 Filing Instructions & Information website at SSA.gov/employer.

If you’re not required to file a 2018 tax return (for example,
because your income is below the amount that requires you to
file), you must file Schedule H by itself by April 15, 2019
(April 17, 2019, if you live in Maine or Massachusetts). Complete Schedule H and put it in an envelope with your check or
money order. Don't send cash. See the list of filing addresses
later 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 “United States
Treasury” for the total household employment taxes due. Enter
your name, address, SSN, daytime phone number, and “2018
Schedule H” on your check or money order. Household employers that are tax exempt and don't have to file a tax return
(for example, churches that pay a household worker to take
care of a minister's home) may also file Schedule H by itself.

Do You Have an Employer
Identification Number (EIN)?
If you have household employees, you will need an EIN to file
Schedule H. If you don't have an EIN, you may apply for one
online by going to IRS.gov/EIN. You may also apply for an
EIN by faxing or mailing Form SS-4 to the IRS. Don't use a social security number (SSN) in place of an EIN. The Instructions for Form SS-4 explain how you can get an EIN immediately over the Internet, generally within 4 business days by fax,

H-3

Form W-2 and Form W-3

Line A. To figure the total cash wages you paid in 2018 to
each household employee, don't include 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
2018. If the employee wasn't a student, see Exception for employees under age 18 below.

You're encouraged to file your Forms W-2 and W-3 electronically. Go to the SSA's Employer W-2 Filing Instructions & Information website at SSA.gov/employer to learn about electronic filing. If filing electronically via the SSA's Form W-2 Online
service, the SSA generates Form W-3 automatically based on
your Form(s) W-2.
By January 31, 2019, send Copy A of all Forms W-2 with
Form W-3 to the SSA and give Copies B, C, and 2 of Form
W-2 to each employee. For paper forms, you will meet this requirement if the form is properly addressed, mailed, and postmarked no later than January 31, 2019.

Exception for parents. Include the cash wages you paid
your parent for work in or around your home if both (1) and (2)
below apply.
1. Your child (including an adopted child or stepchild) 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 during the calendar quarter in which services were performed. 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
for at least 4 continuous weeks during the calendar quarter in
which services were performed.

If you file Forms W-2 and W-3 electronically, don't
mail the paper Forms W-2 and W-3 to the SSA.

CAUTION

If filing on paper, mail Copy A of all Forms W-2 with Form
W-3 to:
Social Security Administration
Direct Operations Center
Wilkes-Barre, PA 18769-0001
If you use “Certified Mail” to file, change the ZIP code to
“18769-0002.” If you use an IRS-approved private delivery
service (PDS), add “Attn: W-2 Process, 1150 E. Mountain Dr.”
to the address and change the ZIP code to “18702-7997.” Go to
IRS.gov/PDS for the current list of IRS-approved PDSs.

Exception for employees under age 18. Include 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.
Cash wages. Cash wages include wages paid by check, money
order, etc. Cash wages don't include the value of food, lodging,
clothing, transit passes, or other noncash items you give a
household employee. However, cash you give your employee
in place of these items is included in cash wages.
Noncash wages paid to household employees aren't subject
to social security taxes or Medicare taxes; however, they are
subject to federal income tax unless a specific exclusion applies. Report the value of taxable noncash wages in box 1 of
Form W-2 together with cash wages. Don't show noncash wages in box 3 or in box 5 of Form W-2. See section 5 of Pub. 15
for more information on cash and noncash wages, and Pub.
15-B for more information on fringe benefits.

Check with your state, city, or local tax department to

TIP find out if you must file Copy 1 of Form W-2.
Penalties. You may have to pay a penalty if you don't give
Forms W-2 to your employees or file Copy A of the forms with
the SSA by the due dates. You may also have to pay a penalty
if you don't show your employee's SSN on Form W-2 or don't
provide correct information on the form.

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

Transportation (commuting) benefits. If you reimburse
your employee for qualified parking, transportation in a commuter highway vehicle, or transit passes, you may be able to
exclude the cash reimbursement amounts from counting as
cash wages subject to social security and Medicare taxes.
Qualified parking is parking at or near your home or at or near
a location from which your employee commutes to your home.
It doesn't include parking at or near your employee's home. For
2018, you can reimburse your employee up to $260 per month
for qualified parking and $260 per month for combined commuter highway vehicle transportation and transit passes. See
Transportation (Commuting) Benefits in Pub. 15-B for more
information. Any cash reimbursement over these amounts is included as wages.

Schedule H

CAUTION

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

Social security number (SSN). Enter your SSN. Form 1041
filers, don't enter a number in this space. But be sure to enter
your EIN in the space provided.
Employer identification number (EIN). An EIN is a
nine-digit number assigned by the IRS. The digits are arranged
as follows: 00-0000000. Enter your EIN in the space provided.
If you don't have an EIN, see Do You Have an Employer Identification Number (EIN), earlier. If you applied for an EIN but
haven't received it, enter “Applied For” and the date you applied. Don't use your SSN as an EIN.

H-4

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

Line 5. Enter on line 5 the total cash wages (see Cash wages,
earlier) paid to each employee in 2018 that exceeded $200,000.
Line 6. Multiply the amount on line 5 by 0.9% (0.009) and enter the result on line 6.
Line 7. Enter on line 7 any federal income tax you withheld
from the wages you paid to your household employees in 2018.
See Pub. 926 and Pub. 15 for information on withholding federal income taxes.
Line 8. Add lines 2, 4, 6, and 7 and enter the result on line 8.
Line 9. Review the cash wages you paid to all your household
employees for each calendar quarter of 2017 and 2018. Is the
total for any quarter in 2017 or 2018 $1,000 or more?
Yes. Complete Schedule H, Part II.
No. Follow the instructions in the chart below.

Social security and Medicare taxes fund retirement, survivor,
disability, and health benefits for workers and their families.
You and your employees generally pay these taxes in equal
amounts.
You’re not required to withhold federal income tax from
wages you pay a household employee. You should withhold
federal income tax only if your household employee asks you
to withhold it and you agree. The employee must give you a
completed Form W-4, Employee's Withholding Allowance
Certificate.
For 2018, the social security tax rate is 6.2% each for you
and your employee. The Medicare tax rate is 1.45% each. The
limit on wages subject to social security tax is $128,400. There
is no limit on wages subject to the Medicare tax. If you didn't
deduct the employee's share from his or her wages, you must
pay the employee's share of tax and your share of tax, a total of
12.4% for social security and 2.9% for Medicare tax. See Form
W-2 and Form W-3, later, for more information.
In addition to withholding Medicare tax at 1.45%, you must
withhold a 0.9% Additional Medicare Tax from wages you pay
to an employee in excess of $200,000 in a calendar year.
You’re required to begin withholding Additional Medicare Tax
in the pay period in which you pay wages in excess of
$200,000 to an employee and continue to withhold it each pay
period until the end of the calendar year. Additional Medicare
Tax is only imposed on the employee. There is no employer
share of Additional Medicare Tax. All wages that are subject to
Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold.

1040

Schedule 4 (Form 1040), line 60a.

1040NR

line 59a.

1040-SS

Part I, line 4.

1041

Schedule G, line 6.

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.
The FUTA tax rate is 6.0% (0.060). But see Credit for contributions paid to state next. Don't collect or deduct the FUTA
tax from your employee's wages. You must pay it from your
own funds.
Credit for contributions paid to state. You may be able to
take a credit of up to 5.4% (0.054) against the FUTA tax, resulting in a net FUTA tax rate of 0.6% (0.006). But to do so,
you must pay all the required contributions for 2018 to your
state unemployment fund by April 15, 2019 (April 17, 2019, if
you live in Maine or Massachusetts). Fiscal year filers must
pay all required contributions for 2018 by the due date of their
federal income tax returns (not including extensions).
State unemployment taxes are sometimes called “contributions." 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 don't
include:
• Any payments deducted or deductible from your employees' pay;
• Penalties, interest, or special administrative taxes; or
• Voluntary contributions you paid to get a lower state experience rate.
If you paid contributions to any credit reduction state, see
the instructions for line 23, later.

$2,100 test. If you pay a household employee $2,100 or
more in cash wages during 2018, you must report and pay social security and Medicare taxes on all the wages, including the
first $2,100 paid to that employee. The test applies to cash wages paid in 2018 regardless of when the wages were earned.
See Pub. 926 for more information. Or, go to the SSA's website
at SSA.gov/pubs/EN-05-10021.pdf.
Line 1. Enter on line 1 the total of cash wages (see Cash wages, earlier) paid in 2018 to each household employee who
meets the $2,100 test, explained earlier.

CAUTION

THEN enter the amount from
Schedule H, line 8, on. . .

If you don't file any of the above forms, complete Schedule H,
Part IV, and follow the instructions under When and Where To
File, earlier.

For more information on Additional Medicare Tax, go to
IRS.gov/ADMT.

IF you file
Form. . .

If you paid any household employee cash wages of
more than $128,400 in 2018, include on line 1 only
the first $128,400 of that employee's cash wages.

Line 2. Multiply the amount on line 1 by 12.4% (0.124) and
enter the result on line 2.
Line 3. Enter on line 3 the total of cash wages (see Cash wages, earlier) paid in 2018 to each employee who meets the
$2,100 test, explained earlier. There is no limit on wages subject to the Medicare tax.
Line 4. Multiply the amount on line 3 by 2.9% (0.029) and enter the result on line 4.

H-5

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.

Lines 10 through 12. Answer the questions on lines 10
through 12 to see if you should complete Section A or Section B of Part II.
Line 11. If you live in Maine or Massachusetts, substitute
"April 17, 2019" for "April 15, 2019" on line 11.

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 hadn't been granted.

Fiscal year filers. If you paid all state unemployment contributions for 2018 by the due date of your return (not including extensions), check the “Yes” box on line 11. Check the
“No” box if you didn't pay all of your state contributions by the
due date of your return.

Column (h). Enter the total contributions (defined earlier)
you paid to the state unemployment fund for 2018 by April 15,
2019 (April 17, 2019, if you live in Maine or Massachusetts).
Fiscal year filers, enter the total contributions you paid to the
state unemployment fund for 2018 by the due date of your return (not including extensions). If you’re claiming excess credits as payments of state unemployment contributions, attach a
copy of the letter from your state.
Line 18. Add the amounts in columns (g) and (h) separately
and enter the totals in the spaces provided.
Line 19. Add the amounts shown in columns (g) and (h) of
line 18 and enter the total on line 19.
Line 20. Enter the total cash wages subject to FUTA tax. See
the line 15 instructions for details.
Line 21. Multiply the wages on line 20 by 6.0% (0.060). Enter the result on line 21.
Line 22. Multiply the wages on line 20 by 5.4% (0.054). Enter
the result on line 22.
Line 23. Enter the smaller of line 19 or 22. However, if you
paid state unemployment contributions late or you're in a credit
reduction state, don't enter the smaller of line 19 or 22, as discussed next. You paid state unemployment contributions late if
you paid any state contributions after the due date for filing
Form 1040 (not including extensions). You're in a credit reduction state if you’re a household employer in a state which has
an amount greater than zero in the “Reduction Rate” column of
Worksheet 2.

Section A
Line 13. Enter the two-letter abbreviation of the name of the
state (or the District of Columbia, Puerto Rico, or the U.S. Virgin Islands) to which you paid unemployment contributions.
For a list of states and their postal abbreviations, see State
Names and Postal Abbreviations, later.
Line 14. Enter the total of contributions (defined earlier) you
paid to your state unemployment fund for 2018. If you didn't
have to make contributions because your state gave you a zero
percent experience rate, enter “0% rate” on line 14.
Line 15. Enter the total of cash wages (see Cash wages, earlier) you paid in 2018 to each household employee, including
employees paid less than $1,000. However, don't include cash
wages paid in 2018 to any of the following individuals.
• Your spouse.
• Your child who was under age 21.
• Your parent.
If you paid any household employee more than $7,000 in
2018, include on line 15 only the first $7,000 of that employee's cash wages.
Line 16. Multiply the wages on line 15 by 0.6% (0.006). Enter the result on line 16.
Section B

If you paid state unemployment contributions late, use

Complete lines 17 through 24 only if you checked a
“No” box on line 10, 11, or 12.

TIP Worksheet 1 to figure the amount to enter on line 23.
If you're in a credit reduction state, use Worksheet 2
to figure the amount to enter on line 23. If you paid state contributions late and you're also in a credit reduction state, complete Worksheet 1 before completing Worksheet 2. If you didn't
pay any state unemployment contributions late and you're not
in a credit reduction state, you don't need to complete Worksheet 1 or Worksheet 2.

CAUTION

Credit for 2018. The credit you can take for any state unemployment fund contributions for 2018 that you pay after April
15, 2019 (April 17, 2019, if you live in Maine or Massachusetts), is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15,
2019 (April 17, 2019, if you live in Maine or Massachusetts).
Line 17. Complete all columns that apply. If you don't, you
won't get a credit. If you need more space, attach a statement
using the same format as line 17. Your state will provide the
experience rate. If you don't know your rate, contact your state
unemployment tax agency.
You must complete columns (a), (b), and (h), even if you
weren't 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 III. Total Household Employment Taxes
Line 25. Enter the amount from line 8. If there is no entry on
line 8, enter -0-.
Line 26. Add the amounts on lines 16 and 25. If you were required to complete Section B of Part II, add the amounts on
lines 24 and 25 and enter the total on line 26.
Line 27. Follow the instructions in the chart.

H-6

Keep for Your Records

Worksheet 1. Worksheet for Credit for Late Contributions
1.

Enter the amount from Schedule H, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter the amount from Schedule H, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter total contributions paid to the state(s) after the Form 1040 due date . . . . . . . . . . . . . . . .

Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Multiply line 5 by 0.90 (90%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Add lines 2 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter the smaller of the amount on line 1 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Are you in a credit reduction state?
Yes. Enter the amount from line 8 above, on Worksheet 2, line 1. Complete that worksheet to figure the amount to
enter on Schedule H, line 23.
No. Enter the amount from line 8 on Schedule H, line 23.

State Names and Postal Abbreviations
State

Postal
Abbreviation

State

Postal
Abbreviation

State

Postal
Abbreviation

State

Postal
Abbreviation

Alabama

Indiana

Nevada

Tennessee

Alaska

Iowa

New Hampshire

Texas

Arizona

Kansas

New Jersey

Utah

Arkansas

Kentucky

New Mexico

Vermont

California

Louisiana

New York

Virginia

Colorado

Maine

North Carolina

Washington

Connecticut

Maryland

North Dakota

West Virginia

Delaware

Massachusetts

Ohio

Wisconsin

District of Columbia

Michigan

Oklahoma

Wyoming

Florida

Minnesota

Oregon

Puerto Rico

Georgia

Mississippi

Pennsylvania

U.S. Virgin Islands

Hawaii

Missouri

Rhode Island

Idaho

Montana

South Carolina

Illinois

Nebraska

South Dakota

IF you file
Form. . .

THEN don't complete Part IV but
enter the amount from Schedule H,
line 26, on. . .

1040

Schedule 4 (Form 1040), line 60a.

1040NR

line 59a.

1040-SS

Part I, line 4.

1041

Schedule G, line 6.

Paid Preparers
Paid Preparer Use Only. You must complete this part if you
were paid to prepare Schedule H, and aren't an employee of the
filing entity, and aren't attaching Schedule H to Form 1040,
1040NR, 1040-SS, or 1041. You must sign in the space provided and give the filer a copy of Schedule H 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. We encourage you to file electronically. If filing electronically via the SSA's Form W-2 Online service, the SSA will
generate Form W-3 data from the electronic submission.

If you don't file any of the above forms, complete Schedule H,
Part IV, and follow the instructions under When and Where To
File, earlier.

H-7

Worksheet 2. Worksheet for Household Employers in a Credit Reduction
State

Keep for Your Records

1. Enter the smaller of the amount from Schedule H, line 19 or line 22. (However, if you completed Worksheet 1,
enter the amount from line 8 of that worksheet.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Enter the total taxable FUTA wages from Schedule H, line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Place an “X” in the box of EVERY state in which you had to pay state unemployment tax this year. If all of the states you check have a credit
reduction rate of zero, you don't have to complete this worksheet. For each state with a credit reduction rate greater than zero, enter the FUTA taxable
wages, multiply by the reduction rate, and then enter the credit reduction amount. Don't enter your state unemployment wages in the FUTA Taxable
Wages box. Also don't include in the FUTA Taxable Wages box wages that were excluded from state unemployment tax. If any states don't apply to
you, leave them blank.
Postal Abbreviation

FUTA Taxable
Wages

Reduction
Rate

Credit Reduction

Postal Abbreviation

FUTA Taxable
Wages

Reduction
Rate

Credit Reduction

x 0.000

x 0.024

x 0.000

4. Total Credit Reduction. Add all amounts shown in the Credit Reduction boxes. Enter the total here . . . . . . . .

5. Subtract line 4 of this worksheet from line 1 of this worksheet and enter the result here and on Schedule H,
line 23. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

H-8

What Records To Keep

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 (later in these instructions) show
how the entries are made. For detailed information on preparing these forms, see the General Instructions for Forms W-2
and W-3.
Employee's portion of taxes paid by employer. If you paid
all of your employee's share of social security and Medicare
taxes, without deducting the amounts from the employee's pay,
the employee's wages are increased by the amount of that tax
for income tax withholding purposes. However, the tax you
paid isn't counted as social security and Medicare wages and
isn't included in boxes 3 and 5 of Form W-2. Also, don't count
the tax as wages for FUTA tax purposes. Follow steps 1
through 3 below. (See the example later in these instructions.)
1. Enter the amounts you paid on your employee's behalf
in boxes 4 and 6 (don't 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. Include the total in box 1. Also include in box 1 any taxable noncash wages which aren't reported in boxes 3 and 5.

You must keep copies of Schedule H and related Forms W-2,
W-3, and W-4 for at least 4 years after the due date for filing
Schedule H or the date the taxes were paid, whichever is later.
You must also keep records to support the information you enter on the forms you file. If you must file Form W-2, you will
need to keep a record of each employee's name, address, and
SSN. Each payday, you should record and keep the dates and
amounts of:
• Cash and noncash wage payments,
• Any employee social security tax you withhold or agree
to pay for your employee,
• Any employee Medicare tax you withhold or agree to pay
for your employee,
• Any federal income tax you withhold, and
• Any state employment taxes you withhold.

What Is the Earned Income Credit
(EIC)?

The EIC is a refundable tax credit for certain workers.
Which employees must I notify about the EIC? You must
notify your household employee about the EIC if you agreed to
withhold federal income tax from the employee's wages but
didn't do so because the income tax withholding tables showed
that no tax should be withheld.

On Form W-3, put an “X” in the “Hshld. emp.” box

TIP located in box b, Kind of Payer.

You’re encouraged to notify each employee whose

For information on filing Forms W-2 and W-3 electronically, go to the SSA's Employer W-2 Filing Instructions & Information website at SSA.gov/employer.

TIP wages for 2018 were less than $49,194 ($54,884 if
married filing jointly) that he or she may be eligible
for the EIC for 2018.
How and when must I notify my employees? You must give
the employee one of the following items.
• 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).
• Your written statement with the same wording as Notice
797.
If you’re not required to give the employee a Form W-2,
you must provide the notification by February 7, 2019.
If the notification isn't given on Form W-2 in a timely manner, you must hand the notice directly to the employee or send
it by First-Class Mail to the employee's last known address.
How do my employees claim the EIC? Eligible employees
claim the EIC on their 2018 tax returns.

You Should Also Know
Estimated Tax Penalty
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 Schedule H, line 26. You
may increase your federal income tax withheld by giving your
employer a new Form W-4, or by giving the payer of your pension a new Form W-4P. Make estimated tax payments by filing
Form 1040-ES, Estimated Tax for Individuals. For more information, see Pub. 505.
Estimated tax payments must be made as the tax liability is incurred by April 17, 2018; June 15, 2018;
CAUTION September 17, 2018; and January 15, 2019. If you file
your Form 1040 by January 31, 2019, and pay the rest of the
tax that you owe with the form, you don't need to make the payment due on January 15, 2019.

Rules for Business Employers

Exception. You won't be penalized for failure to make estimated tax payments if both (1) and (2) below apply for the year.
1. You won't have federal income tax withheld from wages, pensions, or any other payments you receive.
2. Your income taxes, excluding your household employment taxes, wouldn't be enough to require payment of estimated taxes.

Don't 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

H-9

your household employees' wages on your Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return.

hold employee in 2017 and had no household employees other
than Helen during 2018.

State Disability Payments

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 didn't withhold federal income tax because Helen
didn't give her a Form W-4 to request withholding and no withholding is otherwise required.

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, 3, and, if applicable,
line 5 of Schedule H and complete the rest of Part I through
line 7. Add lines 2, 4, 6, and 7. From that total, subtract the
amount of these taxes withheld by the state. Enter the result on
line 8. Also, enter “disability” and the amount subtracted on the
dotted line next to line 8. See the notice issued by the state for
more details.

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.

How To Correct Schedule H

Helen's total cash wages . . . . . . . .

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, Amended U.S. Individual Income Tax Return,
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 bold letters) “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.

Helen's share of the:
Social security tax . . . . . .

How To Get Forms and Publications
To get the IRS forms and publications mentioned in these instructions (including Notice 797), go to IRS.gov/Forms.

Medicare tax . . . . . . . . .
Helen's total cash wages each quarter:
1st quarter . . . . . . . . . .
2nd quarter . . . . . . . . .
3rd quarter . . . . . . . . . .
4th quarter . . . . . . . . . .

$2,300.00
($50 x 46 weeks)
$142.60
($2,300 x 6.2% (0.062))
$33.35
($2,300 x 1.45% (0.0145))
$350.00 ($50 x 7 weeks)
$650.00 ($50 x 13 weeks)
$650.00 ($50 x 13 weeks)
$650.00 ($50 x 13 weeks)

Amount included in box 1 of Form W-2 and Form W-3:
Cash wages . . . . . . . . . . . . . . . . . . . . . . .
Helen's share of social security tax paid by
Susan . . . . . . . . . . . . . . . . . . . . . . . . . .
Helen's share of Medicare tax paid by Susan . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . .

$2,300.00
142.60
33.35
$2,475.95

Because Susan paid less than $1,000 per quarter to household employees during 2017 (no employees) and 2018 (see
above), she isn't liable for FUTA tax.
See Pub. 926 for an example showing how to complete

TIP Forms W-2 and W-3 if the employer withheld social
security and Medicare taxes from the employee's wa-

Completed Examples of
Schedule H, Form W-2, and Form
W-3

ges.

On February 12, 2018, Susan Green hired Helen Maple to
clean her house every Wednesday. Susan didn't have a house-

H-10

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)
▶

▶ Attach to Form 1040, 1040NR, 1040-SS, or 1041.
Go to www.irs.gov/ScheduleH for instructions and the latest information.

2018

Attachment
Sequence No. 44
Social security number

Name of employer

001-11-1111
Employer identification number

Susan Green

0 0 1 2 3 4 5 6 7

Calendar year taxpayers having no household employees in 2018 don’t have to complete this form for 2018.
A Did you pay any one household employee cash wages of $2,100 or more in 2018? (If any household employee was your
spouse, your child under age 21, your parent, or anyone under age 18, see the line A instructions before you answer this
question.)
√

Part I

Yes. Skip lines B and C and go to line 1.
No. Go to line B.

Social Security, Medicare, and Federal Income Taxes

1 Total cash wages subject to social security tax .

2 Social security tax. Multiply line 1 by 12.4% (0.124) .

3 Total cash wages subject to Medicare tax .

4 Medicare tax. Multiply line 3 by 2.9% (0.029) .

5 Total cash wages subject to Additional Medicare Tax withholding .

1
.

3
.

2,300

285

351

6 Additional Medicare Tax withholding. Multiply line 5 by 0.9% (0.009) .

7 Federal income tax withheld, if any .

8 Total social security, Medicare, and federal income taxes. Add lines 2, 4, 6, and 7 .

9 Did you pay total cash wages of $1,000 or more in any calendar quarter of 2017 or 2018 to all household employees?
(Don’t count cash wages paid in 2017 or 2018 to your spouse, your child under age 21, or your parent.)
√ No.

Stop. Include the amount from line 8 above on Schedule 4 (Form 1040), line 60a. If you’re not required to file
Form 1040, see the line 9 instructions.

H-11

Note. Although not shown, Susan also enters on Form W-2
and Form W-3 the required state or local income tax information (boxes 15-20 on Form W-2; boxes 15-19 on Form W-3).
22222

a Employee’s social security number

Void

For Official Use Only
OMB No. 1545-0008

000-00-4567

b Employer identification number (EIN)

Visit the SSA website at www.ssa.gov/employer to file Copy A
of Form W-2 electronically.

▶

1 Wages, tips, other compensation

00-1234567

2 Federal income tax withheld

2475.95

c Employer’s name, address, and ZIP code

3 Social security wages

4 Social security tax withheld

2300.00

Susan Green
16 Gray Street
Anyplace, CA 92665

142.60

5 Medicare wages and tips

6 Medicare tax withheld

2300.00

33.35

7 Social security tips

8 Allocated tips

9 Verification code

d Control number
e Employee’s first name and initial

Suff. 11 Nonqualified plans

Last name

Maple

Helen R.

10 Dependent care benefits

19 Pine Avenue
Anycity, CA 92666

Statutory
employee

Retirement
plan

12a See instructions for box 12
C
o
d
e

Third-party
sick pay

12b
C
o
d
e

14 Other

12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code
15 State

Form

16 State wages, tips, etc.

Employer’s state ID number

W-2

17 State income tax

18 Local wages, tips, etc.

2018

Wage and Tax Statement

a Control number

Cat. No. 10134D

▶

OMB No. 1545-0008

Kind
of
Payer
(Check one)

941

Military

CT-1

c Total number of Forms W-2

Hshld.
emp.

943

944

Medicare
govt. emp.

✗

d Establishment number

e Employer identification number (EIN)

00-1234567

f Employer’s name

Susan Green

Kind
of
Employer
(Check one)

▲

For Official Use Only

20 Locality name

Department of the Treasury—Internal Revenue Service
For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.

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

None apply

✗
State/local
non-501c

State/local 501c

Third-party
sick pay
Federal govt.

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

2475.95
2300.00

(Check if
applicable)

142.60

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

2300.00

16 Gray Street
Anyplace, CA 92665

501c non-govt.

33.35

10 Dependent care benefits

9
11 Nonqualified plans

12a Deferred compensation

13 For third-party sick pay use only

12b

g Employer’s address and ZIP code
h Other EIN used this year
15 State

Employer’s state ID number

16 State wages, tips, etc.

17 State income tax

14 Income tax withheld by payer of third-party sick pay
18 Local wages, tips, etc.

Employer's contact person

Employer's telephone number

Employer's fax number

Employer's email address

19 Local income tax
For Official Use Only

(123) 456-7890

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

▶

W-3

Title

Date

▶

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); and

H-12

2018

▶

1/30/19

Department of the Treasury
Internal Revenue Service

• Show the cents portion of the money amounts.

Privacy Act and Paperwork Reduction Act Notice
We ask for the information on this form to carry out the Internal Revenue laws of the United States. You’re required to give us the
information. We need it to ensure that you’re complying with these laws and to allow us to figure and collect the right amount of
tax. If you don't provide the information we ask for, or provide false or fraudulent information, you may be subject to penalties.
You’re 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.
Subtitle C, Employment Taxes, of the Internal Revenue Code imposes employment taxes on wages and provides for 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.
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.
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: Recordkeeping, 1 hr., 38 min.; Learning about the law or
the form, 39 min.; Preparing the form, 1 hr., 3 min.; Copying, assembling, and sending the form to the IRS, 34 min.
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. You can send us comments from IRS.gov/FormComments. Or you can send your comments to Internal
Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don't send
Schedule H (Form 1040) to this address. Instead, see When and Where To File, earlier.

Do You Have To File Form 1040, 1040NR, 1040-SS, or 1041?
Yes — Attach Schedule H to that form and mail to the address in your tax return instructions.
No — Mail your completed Schedule H and payment to the address shown below that applies to you. No street address is needed.
See When and Where To File, earlier, for the information to enter on your payment.
IF you live in...

THEN use this address...

Florida, Louisiana, Mississippi, Texas

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002

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

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

Alabama, Delaware, Georgia, Kentucky, Maine, Massachusetts, Missouri, New
Hampshire, New Jersey, New York, North Carolina, South Carolina, Tennessee,
Vermont, Virginia

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002

Connecticut, District of Columbia, Maryland, Pennsylvania, Rhode Island, West
Virginia

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002

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

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA

* 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: USVI Bureau of Internal Revenue, 6115 Estate Smith Bay, St. Thomas, VI 00802.

H-13

File Type	application/pdf
File Title	2018 Instructions for Schedule H (Form 1040) Household Employment Taxes
Subject	2018 Instructions for Schedule H (Form 1040)Household Employment Taxes, HouseholdEmployers
Author	W:CAR:MP:FP
File Modified	2018-11-21
File Created	2018-11-20