Instructions For Schedule H (Form 1040) Household Employment Taxes

Do You Have an Employer

and put it in an envelope with your check or money order. Do not

send cash. See the list of filing addresses on page H-12. Mail your

Identification Number (EIN)?

completed Schedule H and payment to the address listed for the

place where you live. Make your check or money order payable to

If you have household employees, you will need an EIN to file

the “United States Treasury” for the total household employment

Schedule H. If you do not have an EIN, see Form SS-4, Application

taxes due. Enter your name, address, social security number, day-

for Employer Identification Number. The Instructions for Form

time phone number, and “2010 Schedule H” on your check or

SS-4 explain how you can get an EIN immediately over the internet

money order. Household employers that are tax-exempt, such as

or by telephone, in 4 business days by fax, or in about 4 weeks if

churches, may also file Schedule H by itself.

you apply by mail. See How To Get Forms and Publications on

page H-7 for details on how to get forms and publications including

Form SS-4. Do not use a social security number in place of an EIN.

Form W-2 and Form W-3

To get an EIN over the internet, visit IRS.gov and click on “Apply

for an Employer Identification Number (EIN) Online.”

By January 31, 2011, you must give Copies B, C, and 2 of Form

W-2 to each employee. You will meet this requirement if the form

is properly addressed, mailed, and postmarked no later than

Can Your Employee Legally Work in

January 31, 2011.

the United States?

By February 28, 2011 (March 31, 2011 if you file electroni-

cally), send Copy A of all Forms W-2 with Form W-3 to the Social

It is unlawful to employ an alien who cannot legally work in the

Security Administration (SSA). Mail Copy A of all Forms W-2

United States. When you hire a household employee to work for

with Form W-3 to:

you on a regular basis, you and the employee must each complete

part of the U.S. Citizenship and Immigration Services (USCIS)

Social Security Administration

Form I-9, Employment Eligibility Verification. You must verify

Data Operations Center

that the employee is either a U.S. citizen or an alien who can legally

Wilkes-Barre, PA 18769-0001

work and you must keep Form I-9 for your records. You can get the

form and the USCIS Handbook for Employers by calling

For certified mail, the ZIP code is 18769-0002. If you use a carrier

1-800-870-3676, or by visiting the USCIS website at

other than the U.S. Postal Service, add “ATTN: W-2 Process, 1150

E. Mountain Dr.” to the address and change the ZIP code to

“18702-7997.”

What About State Employment

If you file Forms W-2 and W-3 electronically, do not

mail the paper Forms W-2 and W-3 to the Social Secur-

Taxes?

ity Administration.

CAUTION

If you employed a household employee in 2010, you probably have

to pay contributions to your state unemployment fund for 2010. To

For additional information, visit the website for Social Security

find out if you do, contact your state unemployment tax agency

right away. See page H-11 for some helpful contact information for

Note.

Check with your state, city, or local tax department to find

each state. You should also find out if you need to pay or collect

out if you must file Copy 1 of Form W-2.

other state employment taxes or carry workers’ compensation in-

Penalties.

You may have to pay a penalty if you do not give Forms

surance.

W-2 to your employees or file Copy A of the forms with the SSA by

See the Appendix in Pub. 926 for a complete listing of contact

the due dates shown above. You may also have to pay a penalty if

information for state unemployment tax agencies.

you do not show your 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

Schedule H

W-2, and Form W-3

If you file Forms 1040, 1040NR, 1040-SS, or 1041 for 2010,

remember to attach Schedule H to it. Mail your return, by April 18,

Schedule H

2011, to the address shown in your tax return booklet.

If you get an extension of time to file your return, file

If you were notified that your household employee re-

Exceptions.

ceived payments from a state disability plan, see page

it with Schedule H by the extended due date. If you are a fiscal year

filer, file your return and Schedule H by the due date of your fiscal

H-7.

CAUTION

year return, including extensions.

Social security number.

Enter your social security number. (Form

Note.

If you are a calendar year taxpayer and have no household

1041 filers, do not enter a number in this space. But be sure to enter

employees for 2010, you do not have to file Schedule H for 2010.

your EIN in the space provided.)

If you are not required to file a 2010 tax return (for example,

because your income is below the amount that requires you to file),

Employer identification number (EIN).

An EIN is a nine-digit

you must file Schedule H by April 18, 2011. Complete Schedule H

number assigned by the IRS. The digits are arranged as follows:

H-3

Instructions For Schedule H (Form 1040) Household Employment Taxes - 2010 Page 3

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