U.S. Individual Income Tax Return Forms

U.S. Individual Income Tax Return

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U.S. Individual Income Tax Return Forms

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Department of the Treasury
Internal Revenue Service

2024 Instructions for Schedule H

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Household
Employment
Taxes

Here is a list of forms that household employers need to
complete.

•
•

Schedule H (Form 1040) for figuring your household employment taxes.
Form W-2 (or Form 499R-2/W-2PR for employers in Puerto Rico) for reporting
wages paid to your employees. References to Form W-2 also apply to Form
499R-2/W-2PR unless otherwise specified.
• Form W-3 (or Form W-3 (PR) for filers in Puerto Rico) for sending Copy A of
Form(s) W-2 to the Social Security Administration (SSA). References to Form W-3
also apply to Form W-3 (PR) unless otherwise specified.
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 2024? If you have a household
employee, you need to withhold and pay social security and Medicare taxes if you
paid cash wages of $2,700 or more in 2024 to any one household employee. See Did
you have a household employee? and Line A, later, for more information. You need to
pay federal unemployment tax under the Federal Unemployment Tax Act (FUTA), if
you paid total cash wages of $1,000 or more in any calendar quarter of 2023 or 2024
to household employees. See Part II. Federal Unemployment (FUTA) Tax, later, for
more information.
How do I file Schedule H? File Schedule H with your Form 1040, 1040-SR,
1040-SS, 1040-NR, or 1041. If you’re not filing a 2024 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.

Note. Taxpayers in Puerto Rico pay their income tax to the Department of the Treasury, Government of Puerto Rico.
When do I pay? Most filers must pay by April 15, 2025.
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, 2025

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 2024 tax return.

April 15, 2025

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

Contents
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Who Needs To File Schedule H? . . . . . . . . . . . . . . .
Aug 19, 2024

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

Cat. No. 21451X

H-1

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. Credit for Late Contributions . . . .
Worksheet 2. Household Employers in a Credit
Reduction State . . . . . . . . . . . . . . . . . . . .
Form W-2 and Form W-3 . . . . . . . . . . . . . . . .
Estimated Tax Penalty . . . . . . . . . . . . . . . . . . . . .
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 . . . . . . . . . . .
Privacy Act and Paperwork Reduction Act Notice . . .

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Qualified parking exclusion and commuter transportation
benefit. For 2024, the monthly exclusion for qualified parking
is $315 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $315.
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 2024, there are credit reduction states. If you paid any
wages that are 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 that credit reduction state. Use Worksheet 2 to figure your
credit reduction for 2024.

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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

Social security and Medicare taxes for 2024. The social security tax rate is 6.2% each for the employee and employer.
The social security wage base limit is $168,600.
The Medicare tax rate is 1.45% each for the employee and
employer, unchanged from 2023. There is no wage base limit
for Medicare tax.
Social security and Medicare taxes apply to the wages of
household workers you pay $2,700 or more in cash wages in
2024. For more information, see Cash wages and $2,700 test,
later.
For information about the rates and wage threshold that will
apply in 2025, see Pub. 926.
The COVID-19 related credit for qualified sick and family
leave wages is limited to leave taken after March 31, 2020,
and before October 1, 2021, and may no longer be claimed
on Schedule H (Form 1040). The time periods for providing
the leave for the credits for qualified sick and family leave wages, as enacted under the Families First Coronavirus Response
Act (FFCRA) and amended and extended by the COVID-related Tax Relief Act of 2020, for leave taken after March 31,
2020, and before April 1, 2021, and the credit for qualified sick
and family leave wages under sections 3131, 3132, and 3133 of
the Internal Revenue Code, as enacted under the American
Rescue Plan Act of 2021 (the ARP), for leave taken after
March 31, 2021, and before October 1, 2021, have expired. Effective for tax periods beginning after December 31, 2023, the
lines used to claim the credit for qualified sick and family leave
wages have been removed from Schedule H (Form 1040) because it would be extremely rare for an employer to pay wages
in 2024 for qualified sick and family leave taken after March
31, 2020, and before October 1, 2021.

H-2

Reminders

Bicycle commuting reimbursements. The Tax Cuts and Jobs
Act suspends the exclusion of qualified bicycle commuting reimbursements from your employee's income for tax years beginning after 2017 and before 2026.
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 on the different
types of third-party payer arrangements, see section 16 of Pub.
15.
Paid preparers. If you use a paid preparer to complete
Schedule H, the paid preparer must complete and sign the paid
preparer’s section of the Schedule H unless you’re attaching
Schedule H to Form 1040, 1040-SR, 1040-SS, 1040-NR, 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.

Who Needs To File Schedule H?
You must file Schedule H if you answer “Yes” to any of the
questions on lines A, B, and C of Schedule H.
Did you have a household employee? If you hired someone
to do household work and you could control what work they
did and how they 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 Peyton Oak to babysit your child and
do light housework 4 days a week in your home. Peyton followed your specific instructions about household and childcare
duties. You provided the household equipment and supplies

Peyton needed to do the work. Peyton 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

Note. If you are a household employer located in Puerto Rico
and wages are not subject to social security and Medicare taxes, leave boxes 20, 21, 22, and 23 blank on Form 499R-2/
W-2PR, but complete the rest of the form according to your instructions. If the wages are below $2,700 for 2024 and you
complete boxes 20, 21, 22, and 23 of Form 499R-2/W-2PR, the
SSA will reject your Form 499R-2/W-2PR.

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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.
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.
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 the worker can control how the work is done. A
self-employed worker usually provides their own tools and offers services to the general public in an independent business.
Example. You made an agreement with a worker to care for
your lawn. The worker runs a lawn care business and offers
their services to the general public. The worker hires their own
helpers, provides their own tools and supplies, and instructs the
helpers how to do their jobs. Neither the worker nor their helpers are your employees.
For more information, see Pub. 926.

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 $2,700 or more of cash wages in 2024 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, line 1, line 3, and line 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
$2,700 for 2024 and you complete boxes 3, 4, 5, and 6 on Form
W-2, the SSA will reject your Form W-2.

If you're required to file a 2024 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. For more
information on electronic filing, go to the SSA's Employer W-2
Filing Instructions & Information website at SSA.gov/employer.

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 your
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,
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. You may use E-Verify at EVerify.gov to confirm the employment eligibility of newly hired
employees.
Note. Form I-9 is available in Spanish. Only employers located in Puerto Rico may complete the Spanish version of Form
I-9 instead of the English version. Go to USCIS.gov/I-9 to get
the English and Spanish versions of Form I-9 and their separate
instructions.

What About State Employment
Taxes?
If you employed a household employee in 2024, you probably
have to pay contributions to your state unemployment fund for
2024. 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

H-3

pay or collect other state employment taxes or carry workers'
compensation insurance.
Note. Household employers located in Puerto Rico, see section 14 of Pub. 15 or call 787-754-5353.

When and Where To File

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
Drive” to the address and change the ZIP code to
“18702-7997.” Go to IRS.gov/PDS for the current list of
IRS-approved PDSs.

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Schedule H

If you file Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041
for 2024, remember to attach Schedule H to it. Mail your return, by April 15, 2025, 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-

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.

TIP hold employees for 2024, you don't have to file Schedule H for 2024.

If you have household employees for 2024, but you’re not
required to file a 2024 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, 2025. 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. 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 “2024 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.

Form W-2 and Form W-3
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, 2025, 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, 2025.

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:

H-4

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

CAUTION

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

Name of employer. Enter your name. If you are attaching
Schedule H to Form 1040, 1040-SR, or 1040-SS, your name
must match the name shown on your return. Only two Schedules H can be attached to Form 1040, 1040-SR, and 1040-SS,
one Schedule H for each of the primary taxpayer and the secondary taxpayer.
If you are attaching Schedule H to Form 1040-NR, your
name must match the name shown on your return. If you are
attaching Schedule H to Form 1041, your name must match the
name of the estate or trust shown on your return.
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.
Line A. Did you pay any one household employee cash wages of $2,700 or more in 2024? To figure the total cash wages
you paid in 2024 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
2024. If the employee wasn't a student, see Exception for employees under age 18 below.
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 your spouse from caring for the
child for at least 4 continuous weeks during the calendar quarter in which services were performed.

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

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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 the employee’s
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.
Note. Household employers located in Puerto Rico report the
value of taxable noncash wages in box 7 of Form 499R-2/
W-2PR together with cash wages. Don't show noncash wages
in box 20 or in box 22 of Form 499R-2/W-2PR. See section 5
or section 9 of Pub. 15 for more information on cash and noncash wages.

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
2024, you can reimburse your employee up to $315 per month
for qualified parking and $315 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.

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.

For 2024, the rate of social security tax on taxable wages is
6.2% each for the employee and employer. Stop paying social
security tax on and entering an employee's wages on line 1
when the employee's taxable wages reach $168,600 for the
year. However, continue to withhold income and Medicare taxes for the whole year on all wages paid in 2024, even when the
social security wage base of $168,600 has been reached.

The Medicare tax rate is 1.45% each for the employee and
employer, unchanged from 2023. There is no wage base limit
for Medicare tax. If you didn't deduct the employee's share
from the employee’s wages, you must pay the employee's share
of tax and your share of tax, a total of 12.4% for social security
tax and 2.9% for Medicare tax. See Form W-2 and Form W-3,
later, for more information.
Note. Employers located in Puerto Rico, see the Instructions
for Form W-3 (PR).

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. For
more information on Additional Medicare Tax, go to IRS.gov/
ADMTfaqs.
$2,700 test. If you pay a household employee $2,700 or
more in cash wages during 2024, you must report and pay social security and Medicare taxes on all the wages, including the
first $2,700 paid to that employee. The test applies to cash wages paid in 2024 regardless of when the wages were earned.
See Pub. 926 for more information.
Line 1. Total cash wages subject to social security tax. Enter
the total of cash wages (see Cash wages, earlier) paid in 2024
to each household employee who meets the $2,700 test, explained earlier.

CAUTION

If you paid any household employee cash wages of
more than $168,600 in 2024, include on line 1 only
the first $168,600 of that employee's cash wages.

Line 2. Social security tax. Multiply the amount on line 1 by
12.4% (0.124). Enter the result on line 2.

H-5

Line 3. Total cash wages subject to Medicare tax. Enter the
total cash wages (see Cash wages, earlier) paid in 2024 to each
employee who meets the $2,700 test, explained earlier. There is
no limit on wages subject to Medicare tax.
Line 4. Medicare tax. Multiply the amount on line 3 by 2.9%
(0.029). Enter the result on line 4.
Line 5. Total cash wages subject to Additional Medicare
Tax withholding. Enter the total cash wages (see Cash wages,
earlier) paid to each employee in 2024 that exceeded $200,000.
Line 6. Additional Medicare Tax withholding. Multiply the
amount on line 5 by 0.9% (0.009). Enter the result on line 6.
Line 7. Federal income tax withheld. Enter any federal income tax you withheld from the wages you paid to your household employees in 2024. See Pub. 926 and Pub. 15-T for information on withholding federal income taxes.

• 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.
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.

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Note. Household employers located in Puerto Rico, skip
line 7.
Line 8. Total social security, Medicare, and federal income
taxes. Add lines 2, 4, 6, and 7. Enter the result on line 8.
Line 9. Did you pay total cash wages of $1,000 or more in
any calendar quarter of 2023 or 2024 to all household employees? Review the cash wages you paid to all your household employees for each calendar quarter of 2023 and 2024.
If the total for any quarter in 2023 or 2024 is not $1,000 or
more, check "No," stop here, and include the amount from
line 8 on Schedule 2 (Form 1040), line 9. If you don't file Form
1040, complete Schedule H, Part IV, and follow the instructions under When and Where To File, earlier.
If the total for any quarter in 2023 or 2024 is $1,000 or
more, check "Yes" and complete Schedule H, Part II.

Part II. Federal Unemployment (FUTA) Tax
Together with state unemployment tax systems, the FUTA tax
provides funds for paying unemployment compensation to
workers who have lost their jobs. Most employers pay both a
federal and a state unemployment tax.
The FUTA tax applies to the first $7,000 you pay to each
employee during a calendar year after subtracting any payments exempt from FUTA tax. The FUTA tax rate is 6.0% for
2024. But see Credit for contributions paid to state next. Only
employers pay FUTA tax. Don't collect or deduct 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% against the FUTA tax, resulting in a
net FUTA tax rate of 0.6%. But to do so, you must pay all the
required contributions for 2024 to your state unemployment
fund by April 15, 2025. Fiscal year filers must pay all required
contributions for 2024 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:

H-6

Fiscal year filers. If you paid all state unemployment contributions for 2024 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.
Section A

Line 13. Name of the state where you paid unemployment
contributions. 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. Contributions paid to your state unemployment
fund. Enter the total of contributions (defined earlier) you paid
to your state unemployment fund for 2024. If you didn't have
to make contributions because your state gave you a 0% experience rate, enter “0% rate” on line 14.
Line 15. Total cash wages subject to FUTA tax. Enter the
total of cash wages (see Cash wages, earlier) you paid in 2024
to each household employee, including employees paid less
than $1,000. However, don't include cash wages paid in 2024
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
2024, include on line 15 only the first $7,000 of that employee's cash wages.
Line 16. FUTA tax. Multiply the wages on line 15 by 0.6%
(0.006). Enter the result on line 16.
Section B

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

CAUTION

Credit for 2024. The credit you can take for any state unemployment fund contributions for 2024 that you pay after April
15, 2025, is limited to 90% of the credit that would have been
allowable if the contributions were paid on or before April 15,
2025.
Line 17. Complete all columns below that apply. 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.
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.

Part III. Total Household Employment Taxes
Line 25. Enter the amount from line 8. Enter the amount
from line 8. If there is no entry on line 8, enter -0-.
Line 26. Add line 16 (or line 24) and line 25. 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. Are you required to file Form 1040? Follow the instructions in the chart.

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Column (b). Taxable wages. 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 0%, enter
the amount of wages you would have had to pay taxes on if
that rate hadn't been granted.

Column (h). Contributions paid to state unemployment
fund. Enter the total contributions (defined earlier) you paid
to the state unemployment fund for 2024 by April 15, 2025.
Fiscal year filers, enter the total contributions you paid to the
state unemployment fund for 2024 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. Totals. Add the amounts in columns (g) and (h) separately and enter the totals in the spaces provided.
Line 19. Add columns (g) and (h) of line 18. Add the
amounts shown in columns (g) and (h) of line 18. Enter the total on line 19.
Line 20. Total cash wages subject to FUTA tax. Enter the total cash wages subject to FUTA tax. See the line 15 instructions, earlier, for details.
Line 21. Multiply line 20 by 6.0% (0.06). Multiply the wages
on line 20 by 6.0% (0.06). Enter the result on line 21.
Line 22. Multiply line 20 by 5.4% (0.054). 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 line 22. Enter the
smaller of line 19 or line 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 line 22, as discussed next.
You paid state unemployment contributions late if you paid any
state contributions after the due date for filing Form 1040,
1040-SR, or 1040-SS (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.
If you paid state unemployment contributions late, use

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.

IF you file Form. . .

THEN enter the amount from
Schedule H, line 8 or, if
applicable, line 26, on...

1040 or 1040-SR

Schedule 2 (Form 1040), line 9.

1040-NR

Schedule 2 (Form 1040), line 9.

1040-SS

Form 1040-SS, Part I, line 4.

1041

Form 1041, Schedule G, Part I, line 7.

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.

Paid Preparers

Paid Preparer Use Only. You must complete this part if you
were paid to prepare Schedule H, aren't an employee of the filing entity, and aren't attaching Schedule H to Form 1040,
1040-SR, 1040-SS, 1040-NR, 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.
You must report both cash and noncash wages in box 1, as
well as tips and other compensation. 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. You’re responsible for payment of your employee's share of the taxes as
well as your own. You can either withhold your employee's
share from the employee's wages or pay it from your own
funds. 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
(box 20 and 22 of Form 499R-2/W-2PR). Also, don't count the
tax as wages for FUTA tax purposes. Follow steps 1 through 3
below.
1. Enter the amounts you paid on your employee's behalf
in boxes 4 and 6 (boxes 21 and 23 of Form 499R-2/W-2PR).
Don't include your share of these taxes.

H-7

Keep for Your Records

Worksheet 1. 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 or 1040-SR due date . . . . . .

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

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

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 Worksheet 2 to figure the amount to enter
on Schedule H, line 23.
No. Enter the amount from line 8 on Schedule H, line 23.

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State Names and Postal Abbreviations
State
Alabama
Alaska
Arizona
Arkansas

Postal
Abbreviation

State

Postal
Abbreviation

State

Postal
Abbreviation

State

Postal
Abbreviation

Indiana

Nevada

Tennessee

Iowa

New Hampshire

Texas

Kansas

New Jersey

Utah

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

2. Add the amounts in boxes 3, 4, and 6 (boxes 20, 21, and
23 of Form 499R-2/W-2PR). However, if box 5 (box 22 of
Form 499R-2/W-2PR) is greater than box 3 (box 20 of Form
499R-2/W-2PR), then add the amounts in boxes 4, 5, and 6
(boxes 21, 22, and 23 of Form 499R-2/W-2PR).
3. Include the total in box 1 (box 7 of Form 499R-2/
W-2PR). Also include in box 1 any taxable noncash wages
which aren't reported in boxes 3 and 5 (boxes 20 and 22 of
Form 499R-2/W-2PR).

TIP

H-8

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, go to the SSA's Employer W-2 Filing Instructions & Information website at SSA.gov/employer.

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 pen-

Keep for Your Records

Worksheet 2. Household Employers in a Credit Reduction State
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 1.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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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 2. 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 0.009

x 0.000

x 0.009

x 0.000

x 0.009

x 0.000

x 0.051

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 2 from line 1 of this Worksheet 2 and enter the result here and on Schedule H,
line 23. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

H-9

sion a new Form W-4P. Make estimated tax payments by filing
Form 1040-ES, Estimated Tax for Individuals. For more information, see Pub. 505.
Note. Household employers located in Puerto Rico make estimated tax payments by filing Form 1040-ES (sp).
The general due dates for estimated tax payments are
April 15; June 15; September 15; and January 15,
CAUTION next year. If you file your Form 1040 or 1040-SR by
January 31, next year, and pay the entire balance due with the
form, you don't have to make the payment due on January 15,
next year. If one of the due dates above falls on a Saturday,
Sunday, or legal holiday, the payment will be on time if you
make it on the next day that isn't a Saturday, Sunday, or legal
holiday. See Pub. 509, Tax Calendars, for a list of legal holidays.

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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.

What Records To Keep

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. Copies must be submitted to the IRS
if requested. 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.
You’re encouraged to notify each employee whose wa-

TIP ges for 2024 were less than $59,899 ($66,819 if married filing jointly) that the employee may be eligible
for the EIC for 2024.
How and when must I notify my employees? You must give
the employee one of the following items.

H-10

• 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, 2025.
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 2024 tax returns.
Rules for Business Employers

Don't use Schedule H if you chose to report employment taxes
for your household employees along with your other employees on Form 941 or 941 (PR), 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.

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, 3, and, if applicable, 5
of Schedule H and complete the rest of Part I through line 7.
Add lines 2, 4, 6, and 7. (Household employers located in Puerto Rico, add lines 2, 4, and 6.) 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.

How To Correct Schedule H
If you discover an error on a Schedule H that you previously
filed with Form 1040, 1040-SR, or 1040-NR, file Form
1040-X, 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 1040-SS, file a
"Corrected" Form 1040-SS 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.

Note. Household employers located in Puerto Rico that discover an error on a Schedule H previously filed with Form
1040-PR, file a "Corrected" Form 1040-PR and attach a corrected Schedule H-PR.
If you owe tax, pay the tax in full with your Form 1040-X,
“Corrected” Form 1040-SS or 1040-PR, “Amended” 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 reim-

bursed 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.

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.

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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 territories 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 . . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form. . . . . . . . . . . .
Preparing the form . . . . . . . . . . . . . . . . . . . . .
Copying, assembling, and sending the form to the IRS

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 hr., 38 min.
39 min.
1 hr., 3 min.
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.

H-11

Do You Have To File Form 1040, 1040-SR, 1040-SS, 1040-NR, 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...

Alabama, Arizona, Arkansas, Florida, Georgia, Louisiana, Mississippi, New
Mexico, North Carolina, Oklahoma, South Carolina, Tennessee, Texas

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

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Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky,
Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New
Jersey, New York, Pennsylvania, Rhode Island, Vermont, Virginia, West
Virginia, Wisconsin

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

Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana,
Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah,
Washington, Wyoming

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

A foreign country, a U.S. territory,* or use an APO or FPO address, or file Form
2555 or 4563, or are a dual-status alien

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

* If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Commonwealth of the Northern Mariana Islands, see Pub.
570.

H-12

File Type	application/pdf
File Title	2024 Instructions for Schedule H
Subject	2024 Instructions for Schedule H, Household Employment Taxes
Author	W:CAR:MP:FP
File Modified	2024-08-22
File Created	2024-08-19