Sch H (1040) Household Employment Taxes

Household Employment Taxes

SCHEDULE H
(Form 1040)

OMB No. 1545-0074

(For Social Security, Medicare, Withheld Income, and Federal Unemployment (FUTA) Taxes)

Department of the Treasury
Internal Revenue Service (99)

▶

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

2020

Attachment
Sequence No. 44
Social security number

Name of employer

Employer identification number

Calendar year taxpayers having no household employees in 2020 don’t have to complete this form for 2020.
A

Did you pay any one household employee cash wages of $2,200 or more in 2020? (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.)
Yes. Skip lines B and C and go to line 1a.
No. Go to line B.

B

Did you withhold federal income tax during 2020 for any household employee?
Yes. Skip line C and go to line 7.
No. Go to line C.

C

Did you pay total cash wages of $1,000 or more in any calendar quarter of 2019 or 2020 to all household employees?
(Don’t count cash wages paid in 2019 or 2020 to your spouse, your child under age 21, or your parent.)
No. Stop. Don’t file this schedule.
Yes. Skip lines 1a–9 and go to line 10.

Part I
1a
b
2a
b
c
3
4
5
6
7
8a
b
c
d
e
f
g
h
i
9

Social Security, Medicare, and Federal Income Taxes

Total cash wages subject to social security tax . . . . . . . . . .
1a
Qualified sick and family wages included on line 1a . . . . . . . . .
1b
Social security tax. Multiply line 1a by 12.4% (0.124) . . . . . . . . . . . . . . . .
2a
Employer share of social security tax on qualified sick and family leave wages. Multiply line 1b by
6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2b
Total social security tax. Subtract line 2b from line 2a . . . . . . . . . . . . . . . .
2c
Total cash wages subject to Medicare tax . . . . . . . . . . . .
3
Medicare tax. Multiply line 3 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . .
4
Total cash wages subject to Additional Medicare Tax withholding . . . .
5
Additional Medicare Tax withholding. Multiply line 5 by 0.9% (0.009) . . . . . . . . . . .
6
Federal income tax withheld, if any . . . . . . . . . . . . . . . . . . . . . .
7
Total social security, Medicare, and federal income taxes. Add lines 2c, 4, 6, and 7. . . . . . .
8a
Nonrefundable portion of credit for qualified sick and family leave wages from Worksheet 3 . . . .
8b
Total social security, Medicare, and federal income taxes after nonrefundable credit. Subtract line 8b
from line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8c
Maximum amount of the employer share of social security tax that can be deferred (see instructions).
8d
Refundable portion of credit for qualified sick and family leave wages from Worksheet 3 . . . . .
8e
Qualified sick leave wages . . . . . . . . . . . . . . . . . . . . . . . . .
8f
Qualified health plan expenses allocable to qualified sick leave wages . . . . . . . . . . .
8g
Qualified family leave wages . . . . . . . . . . . . . . . . . . . . . . . . .
8h
Qualified health plan expenses allocable to qualified family leave wages . . . . . . . . . .
8i
Did you pay total cash wages of $1,000 or more in any calendar quarter of 2019 or 2020 to all household employees?
(Don’t count cash wages paid in 2019 or 2020 to your spouse, your child under age 21, or your parent.)
No. Stop. Include the amount from line 8c above on Schedule 2 (Form 1040), line 7a. Include the amount, if any, from
line 8e on Schedule 3 (Form 1040), line 12b. If you’re not required to file Form 1040, see the line 9 instructions.
Yes. Go to line 10.

For Privacy Act and Paperwork Reduction Act Notice, see the instructions.

Cat. No. 12187K

Schedule H (Form 1040) 2020

Schedule H (Form 1040) 2020

Part II

Page

2

Federal Unemployment (FUTA) Tax
Yes No

10
11

Did you pay unemployment contributions to only one state? If you paid contributions to a credit reduction
state, see instructions and check “No” . . . . . . . . . . . . . . . . . . . . . . .
Did you pay all state unemployment contributions for 2020 by April 15, 2021? Fiscal year filers, see
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Were all wages that are taxable for FUTA tax also taxable for your state’s unemployment tax? . . . . .

12

10
11
12

Next: If you checked the “Yes” box on all the lines above, complete Section A.
If you checked the “No” box on any of the lines above, skip Section A and complete Section B.

Section A
13

Name of the state where you paid unemployment contributions ▶

14
15
16

Contributions paid to your state unemployment fund . . . . . . . .
14
Total cash wages subject to FUTA tax . . . . . . . . . . . . . . . . . . . .
FUTA tax. Multiply line 15 by 0.6% (0.006). Enter the result here, skip Section B, and go to line 25

17

Complete all columns below that apply (if you need more space, see instructions):

15
16

.
.

Section B
(a)
Name of state

(b)
Taxable wages (as
defined in state act)

(c)
State experience
rate period
From

18
19
20
21
22
23

(d)
State
experience
rate

(e)
Multiply col. (b)
by 0.054

(f)
Multiply col. (b)
by col. (d)

To

Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add columns (g) and (h) of line 18 . . . . . . . . . . . . . . .
19
Total cash wages subject to FUTA tax (see the line 15 instructions) . . . . . . . .
Multiply line 20 by 6.0% (0.06) . . . . . . . . . . . . . . . . . . . .
Multiply line 20 by 5.4% (0.054) . . . . . . . . . . . . . . .
22
Enter the smaller of line 19 or line 22.
(If you paid state unemployment contributions late or you’re in a credit reduction
instructions and check here) . . . . . . . . . . . . . . . . . . . . .
FUTA tax. Subtract line 23 from line 21. Enter the result here and go to line 25 . . . .

24

Part III
25
26
27

(g)
Subtract col. (f)
from col. (e).
If zero or less,
enter -0-.

(h)
Contributions
paid to state
unemployment
fund

18
.
.

.
.

.
.

20
21

.
.

state, see
. . .
. . . .

23
24

Total Household Employment Taxes

Enter the amount from line 8c. If you checked the “Yes” box on line C of page 1, enter -0- . . . .
25
Add line 16 (or line 24) and line 25
. . . . . . . . . . . . . . . . . . . . . .
26
Are you required to file Form 1040?
Yes. Stop. Include the amount from line 26 above on Schedule 2 (Form 1040), line 7a. Include the amount, if any, from line
8e, on Schedule 3 (Form 1040), line 12b. Don’t complete Part IV below.
No. You may have to complete Part IV. See instructions for details.

Part IV

Address and Signature — Complete this part only if required. See the line 27 instructions.

Address (number and street) or P.O. box if mail isn’t delivered to street address

Apt., room, or suite no.

City, town or post office, state, and ZIP code
Under penalties of perjury, I declare that I have examined this schedule, including accompanying statements, and to the best of my knowledge and belief, it is true,
correct, and complete. No part of any payment made to a state unemployment fund claimed as a credit was, or is to be, deducted from the payments to employees.
Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
▲

▲

Employer’s signature

Paid
Preparer
Use Only

Print/Type preparer’s name

Preparer’s signature

Date
Date

Check
if
self-employed

Firm’s name

▶

Firm’s EIN

Firm’s address

▶

Phone no.

PTIN

▶

Schedule H (Form 1040) 2020