1040 Schedule H - Household Employment Taxes - Common Questions
Screen H is available for completion on the Taxes tab in an individual return.
If the taxpayer is a household employer, they must:
- Have an EIN,
- File forms W2 and W3 by the W2/W3 due date (typically January 31),
- File Schedule H, and pay household employment taxes with their 2018 tax return.
Note: Household employees must record their wages earned from household employers. See Related Links below for information about household employees.
From the front page of the Instructions for Schedule H:
"What do I do after I fill in Schedule H?
If you must file a 2018 tax return, enter the taxes from Schedule H on the “Household employment taxes” line of your Form 1040, 1040NR, 1040-SS, or 1041. You do this because these taxes are added to your income taxes.
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.
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. Instructions for filing Forms W-2 and Form W-3 electronically are available at www.socialsecurity.gov/employer."
- Preparer information appears at the bottom of Schedule H if No is answered to the last question on screen H, Is the taxpayer required to file Form 1040 or 1040A?
- Household employers are required to have an EIN. See How to Apply for an EIN.
- More information is available in IRS Pub. 926.