Instructions For Schedule H (Form 1040) Household Employment Taxes - 2005 Page 3

ADVERTISEMENT

publications including Form SS-4. Do not use a social security
order. Household employers that are tax-exempt, such as churches,
number in place of an EIN.
may file Schedule H by itself.
Can Your Employee Legally Work in
Form W-2 and Form W-3
the United States?
By January 31, 2006, you must give Copies B, C, and 2 of Form
W-2 to each employee. You will meet this requirement if the form
It is unlawful to employ an alien who cannot legally work in the
is properly addressed, mailed, and postmarked no later than January
United States. When you hire a household employee to work for
31, 2006.
you on a regular basis, you and the employee must each complete
By February 28, 2006, (March 31, 2006, if you file electroni-
part of the U.S. Citizenship and Immigration Services (USCIS)
cally) send Copy A of all Forms W-2 with Form W-3 to the Social
Form I-9, Employment Eligibility Verification. The Bureau was
Security Administration (SSA). Mail Copy A of all Forms W-2
formerly called the Immigration and Naturalization Service, or INS.
with Form W-3 to:
You must verify that the employee is either a U.S. citizen or an alien
who can legally work and you must keep Form I-9 for your records.
Social Security Administration
You can get the form and the USCIS Handbook for Employers by
Data Operations Center
calling 1-800-870-3676, or by visiting the USCIS website at www.
Wilkes-Barre, PA 18769-0001
uscis.gov.
For certified mail, the ZIP code is 18769-0002. If you use a carrier
other than the U.S. Postal Service, add “ATTN: W-2 Process, 1150
What About State Employment
E. Mountain Dr.” to the address and change the ZIP code to
Taxes?
“18702-7997.”
If you employed a household employee in 2005, you probably have
Check with your state, city, or local tax department to find
Note.
to pay contributions to your state unemployment fund for 2005. To
out if you must send Copy 1 of Form W-2.
find out if you do, contact your state unemployment tax agency
Penalties.
You may have to pay a penalty if you do not give Forms
right away. You should also find out if you need to pay or collect
W-2 to your employees or file Copy A of the forms with the SSA.
other state employment taxes or carry workers’ compensation in-
You may also have to pay a penalty if you do not show your
surance.
employee’s social security number on Form W-2 or do not provide
correct information on the form.
When and Where To File
How To Fill In Schedule H, Form
W-2, and Form W-3
Schedule H
If you file Forms 1040, 1040NR, 1040-SS, or 1041 for 2005,
remember to attach Schedule H to it. Mail your return by April 17,
Schedule H
2006, to the address shown in your tax return booklet.
If you were notified that your household employee re-
Exceptions.
If you get an extension of time to file your return, file
ceived payments from a state disability plan, see page
!
it with Schedule H by the extended due date. If you are a fiscal year
H-6.
filer, file your return and Schedule H by the due date of your fiscal
CAUTION
year return, including extensions.
Enter your social security number. (Form
Social security number.
If you are a calendar year taxpayer and have no household
Note.
1041 filers, do not enter a number in this space. But be sure to enter
employees for 2005, you do not have to file Form 1040 (Schedule
your EIN in the space provided.)
H) for 2005.
Employer identification number (EIN).
An EIN is a nine-digit
If you are not required to file a 2005 tax return (for example,
number assigned by the IRS. The digits are arranged as follows:
because your income is below the amount that requires you to file),
00-0000000. Enter your EIN in the space provided. If you do not
you must file Schedule H by April 17, 2006. Complete Schedule H
have an EIN, see Do You Have an Employer Identification Number
and put it in an envelope with your check or money order. Do not
(EIN)? earlier. If you applied for an EIN but have not received it,
send cash. See the list of addresses on page H-10. Mail your com-
enter “Applied For.” Do not use your social security number as an
pleted Schedule H and payment to the address listed for the place
EIN.
where you live. Make your check or money order payable to the
“United States Treasury” for the total household employment taxes
Line A.
To figure the total cash wages you paid in 2005 to each
due. Enter your name, address, social security number, daytime
household employee, do not count amounts paid to any of the
phone number, and “2005 Schedule H” on your check or money
following individuals.
H-3

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 10