Sch H (1040) Household Employment Taxes

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms and do
not rely on draft forms, instructions, and pubs for filing. We incorporate all
significant changes to forms posted with this coversheet. However, unexpected
issues occasionally arise, or legislation is passed—in this case, we will post a
new draft of the form to alert users that changes were made to the previously
posted draft. Thus, there are never any changes to the last posted draft of a
form and the final revision of the form. Forms and instructions are subject to
OMB approval before they can be officially released, so we post drafts of them
until they are approved. Drafts of instructions and pubs usually have some
additional changes before their final release. Early release drafts are at
IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

SCHEDULE H
(Form 1040)

Household Employment Taxes

OMB No. 1545-0074

2024

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

Department of the Treasury
Internal Revenue Service

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

Attachment
Sequence No. 44
Social security number

Name of employer

Employer identification number

TREASURY/IRS
AND OMB USE
ONLY DRAFT
June 27, 2024
DO NOT FILE

Calendar year taxpayers having no household employees in 2024 don’t have to complete this form for 2024.
A

Did you pay any one household employee cash wages of $2,700 or more in 2024? (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 1.
No. Go to line B.

B

Did you withhold federal income tax during 2024 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 2023 or 2024 to all household employees?
(Don’t count cash wages paid in 2023 or 2024 to your spouse, your child under age 21, or your parent.)
No. Stop. Don’t file this schedule.
Yes. Skip lines 1–9 and go to line 10.

Part I

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

.

.

.

.

6

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

.

.

.

.

7

Federal income tax withheld, if any

.

.

.

.

.

1

.

.

.

.

.

.

2

.

.

.

.

.

.

4

.

.

.

.

.

.

.

6

.

.

.

.

.

.

.

7

8

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

.

.

.

.

.

.

8

9

Did you pay total cash wages of $1,000 or more in any calendar quarter of 2023 or 2024 to all household employees?
(Don’t count cash wages paid in 2023 or 2024 to your spouse, your child under age 21, or your parent.)

.

.

.

.

.

.

.

.

.

.

.

.

.

3

.

.
5

No. Stop. Include the amount from line 8 above on Schedule 2 (Form 1040), line 9. 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 separate instructions.

Cat. No. 12187K

Schedule H (Form 1040) 2024

Schedule H (Form 1040) 2024

Part II

Page

2

Federal Unemployment (FUTA) Tax
Yes No

10
11
12

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 2024 by April 15, 2025? Fiscal year filers, see instructions
Were all wages that are taxable for FUTA tax also taxable for your state’s unemployment tax? . . . . .

10
11
12

TREASURY/IRS
AND OMB USE
ONLY DRAFT
June 27, 2024
DO NOT FILE

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

(d)
State
experience
rate

(e)
Multiply col. (b)
by 0.054

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

To

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

18

18

Totals .

19
20
21
22
23

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 state, see 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

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

(h)
Contributions
paid to state
unemployment fund

20
21

23
24

Total Household Employment Taxes

Enter the amount from line 8. 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 9. 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

Date
Preparer’s signature

Date

Check
if PTIN
self-employed

Firm’s name

Firm’s EIN

Firm’s address

Phone no.
Schedule H (Form 1040) 2024