Instructions For Schedule H (Form 1040) Household Employment Taxes

Line 18.

Complete all columns that apply. If you do not, you will

Part III. Total Household Employment Taxes

not get a credit. If you need more space, attach a statement using the

Follow the instructions in the chart below.

Line 28.

same format as line 18. Your state will provide the experience rate.

If you do not know your rate, contact your state unemployment tax

Then do not complete Part IV but

agency.

If you file

enter the amount from Schedule

You must complete columns (a), (b), (c), and (i), even if you

Form. . .

H, line 27, on . . .

were not given an experience rate. If you were given an experience

rate of 5.4% or higher, you must also complete columns (d) and (e).

1040

line 62

If you were given a rate of less than 5.4%, you must complete all

1040NR

line 57

columns.

If you were given a rate for only part of the year, or the rate

1040-SS

Part I, line 4

changed during the year, you must complete a separate line for each

rate period.

1041

Schedule G, line 6

Column (c). Enter the taxable wages on which you must pay

taxes to the unemployment fund of the state shown in column (a). If

If you do not file any of the above forms, complete Part IV of

your experience rate is zero percent, enter the amount of wages you

Schedule H and follow the instructions under When and Where To

would have had to pay taxes on if that rate had not been granted.

File on page H-3.

Column (i). Enter the total contributions (defined earlier) you

Form W-2 and Form W-3

paid to the state unemployment fund for 2005 by April 17, 2006.

Fiscal year filers, enter the total contributions you paid to the state

If you file Form W-2, you must also file Form W-3

unemployment fund for 2005 by the due date of your return (not

You must report both cash and noncash wages in box 1, as well

including extensions). If you are claiming excess credits as pay-

as tips and other compensation. The completed Forms W-2 and

ments of state unemployment contributions, attach a copy of the

W-3 in the example (see page H-9) show how the entries are made.

letter from your state.

Employee’s portion of taxes paid by employer.

If you paid the

Line 24.

Complete the worksheet below only if you are a New

employee’s share of social security and Medicare taxes, the follow-

York State employer.

ing rules apply. See pages H-7, H-8, and H-9.

•

Enter the amount you paid for the employee in boxes 4 and 6

(do not include your share of these taxes).

•

Add the amounts in boxes 4 and 6 to the amount in box 3 (or

box 5 if that amount is larger).

•

Enter the total in box 1.

On Form W-3, put an “X” in the “Hshld. emp.” box of

box b.

TIP

Worksheet for New York State Employers — Line 24

Keep for Your Records

1. Enter the smaller of the amounts from Schedule H, line 20 or 23. . . . . . . . . . . . . . . . . . . . 1.

2. Enter your New York wages from Schedule H, line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Multiply the amount from line 2 of this worksheet by .006 and enter the result here. . . . . . 3.

4. Subtract line 3 of this worksheet from line 1 of this worksheet and enter the result here and

on Schedule H, line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

H-5

Instructions For Schedule H (Form 1040) Household Employment Taxes - 2005 Page 5

Related Articles

Related forms

Related Categories