Household Employment Taxes

Form 1040 Schedule H: Household Employment Taxes

Use Tax Form 1040 Schedule H: Household Employment Taxes as a stand alone tax form calculator to quickly calculate specific amounts for your 2023 tax return.

Household Employment Taxes
Name of employer								Social security number
								Employer identification number
Calendar year taxpayers having no household employees in 2016 don't have to complete this form for 2016.
A	Did you pay any one household employee cash wages of $2000 or more in 2016? (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 2016 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 $1000 or more in any calendar quarter of 2015 or 2016 to all household employees? (Don't count cash wages paid in 2015 or 2016 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						1
2	Social security tax. Multiply line 1 by 12.4% (0.124)									2
3	Total cash wages subject to Medicare tax						3
4	Medicare tax. Multiply line 3 by 2.9% ($0.029)									4
5	Total cash wages subject to Additional Medicare Tax withholding						5
6	Additional Medicare Tax withholding. Multiply line 5 by 0.9% (0.009)									6
7	Federal income tax withheld, if any									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 $1000 or more in any calendar quarter of 2015 or 2016 to all household employees? (Don't count cash wages paid in 2015 or 2016 to your spouse, your child under age 21, or your parent.) No. Stop. Include the amount from line 8 above on Form 1040, line 60a. If you're not required to file Form 1040, see the line 9 instructions. Yes. Go to line 10.
Part II. Federal Unemployment (FUTA) Tax
											Yes	No
10	Did you pay unemployment contributions to only one state? If you paid contributions to a credit reduction state, see instructions and check “No.”									10
11	Did you pay all state unemployment contributions for 2016 by April 18, 2017? Fiscal year filers see instructions									11
12	Were all wages that are taxable for FUTA tax also taxable for your state’s unemployment tax?									12
Section A
13	Name of the state where you paid unemployment contributions ▸									13
14	Contributions paid to your state unemployment fund						14
15	Total cash wages subject to FUTA tax									15
16	FUTA tax. Multiply line 15 by 0.6% (0.006). Enter the result here, skip Section B, and go to line 25									16
Section B
17	Complete all columns below that apply (if you need more space, see instructions):
(a) Name of state		(b) Taxable wages (as defined in state act)	(c) State experience rate period		(d) State experience rate	(e) Multiply col. (b) by 0.054		(f) Multiply col. (b) by col. (d)		(g) Subtract col. (f) from col. (e). If zero or less, enter -0-.		(h) Contributions paid to state unemployment fund
			From	To


18	Totals								18
19	Add columns (g) and (h) of line 18						19
20	Total cash wages subject to FUTA tax (see the line 15 instructions)									20
21	Multiply line 20 by 6.0% (0.06)									21
22	Multiply line 20 by 5.4% (0.054)						22
23	Enter the smaller of line 19 or line 22 (Employers in a credit reduction state must use the worksheet on page H-7 and check here) /▸									23
24	FUTA tax. Subtract line 23 from line 21. Enter the result here and go to line 25									24
Part III. Total Household Employment Taxes
25	Enter the amount from line 8. If you checked the “Yes” box on line C of page 1, enter -0-									25
26	Add line 16 (or line 24) and line 25									26
27	Are you required to file Form 1040? Yes. Stop. Include the amount from line 26 above on Form 1040, line 60a. 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 ▸								Date ▸
Employer’s signature ▸								Date ▸
Paid Preparer Use Only		Print/Type preparer’s name			Preparer's signature			Date		Check if self-employed		Pin
		Firm’s name ▸								Firm’s EIN ▸
		Firm’s address ▸								Phone no. ▸

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