Employment Taxes

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Household Employees

Schedule H, Household Employment Taxes

File Schedule H if any of the following is true:

You paid any one household employee cash wages of $1,700 or more in 2011
Withheld federal income tax during 2011 for a household employee
Paid cash wages totaling $1,000 or more in any calendar quarter of 2010 or 2011 to all household employees.

Taxes Reported on Schedule H

The following taxes are reported on Schedule H:

Social Security an Medicare taxes.
Federal income taxes withheld (if any).
Federal unemployment taxes for your household employees.

Schedule H and Form 1040

Enter the total household employment taxes from Schedule H on Form 1040, line 59a (2011), which is the section for Other Taxes.

Filing Extension and Schedule H

If you get an extension to file your tax return (Form 1040), file Schedule H with your return by the extended due date.

Filing Schedule H When You're Not Required to File a Tax Return

If you're not required to file a tax return, file Schedule H by itself by the filing deadline applicable to an individual income tax return.

Send a check or money order along with Schedule H to the same address you would normally mail your tax return.

Federal Income Taxes for Household Employees

Federal income tax withholding is not required for a household employee, however, if the employees wants you to withhold taxes, and your agree, the worker must give you a completed Form W-4.

For more information on Household employees see Publication 926, Household Employer's Guide for Wages Paid in 2012.