Instructions For Schedule H (Form 1040) Household Employment Taxes - 2005
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10Department of the Treasury
Note: This booklet does not
Internal Revenue Service
contain tax forms.
2005 Instructions for Schedule H (Form 1040)
Household Employment Taxes
Here is the information you need to fill in:
Household
•
Schedule H for figuring your household employment taxes.
•
Form W-2 for reporting wages paid to your employees.
Employers
•
Form W-3 for sending Copy A of Form W-2 to the Social Security Administration.
If you did not have any household employees in 2005,
No household employees in 2005?
you do not have to file Schedule H (Form 1040) for 2005.
If yes, you must use the worksheet on page H-5.
New York State employer?
We have been asked:
What do I do after I fill in Schedule H?
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 are not filing a 2005 tax return, file Schedule H by itself.
Do I make a separate payment?
No. You pay all the taxes to the United States Treasury,
even the social security taxes.
When do I pay?
Most filers must pay by April 17, 2006.
How many copies of Form W-3 do I send to the Social Security Administration (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.
Contents
Page
Contents
Page
Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-3
The Basics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-2
Form W-2 and Form W-3 . . . . . . . . . . . . . . . . . . . . . . . . H-5
Who Needs To File Schedule H? . . . . . . . . . . . . . . . . . . . H-2
Who Needs To File Form W-2 and Form W-3? . . . . . . . . . H-2
You Should Also Know . . . . . . . . . . . . . . . . . . . . . . . . . . H-6
Do You Have an Employer Identification Number
What’s New for 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . H-6
(EIN)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-2
Estimated Tax Penalty . . . . . . . . . . . . . . . . . . . . . . . . . . . H-6
Can Your Employee Legally Work in the United
What Records To Keep . . . . . . . . . . . . . . . . . . . . . . . . . . H-6
States? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-3
What Is the Earned Income Credit (EIC)? . . . . . . . . . . . . . H-6
What About State Employment Taxes? . . . . . . . . . . . . . . . H-3
Rules for Business Employers . . . . . . . . . . . . . . . . . . . . . H-6
State Disability Payments . . . . . . . . . . . . . . . . . . . . . . . . H-6
When and Where To File . . . . . . . . . . . . . . . . . . . . . . . . H-3
How To Get Forms and Publications . . . . . . . . . . . . . . . . H-7
Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-3
Privacy Act and Paperwork Reduction Act Notice . . . . . . . H-7
Form W-2 and Form W-3 . . . . . . . . . . . . . . . . . . . . . . . . H-3
Completed Example of Schedule H, Form W-2, and
How To Fill In Schedule H, Form W-2, and Form
Form W-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-7
W-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-3
H-1
Cat. No. 21451X
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