Instructions For Schedule H (Form 1040) Household Employment Taxes

Complete lines 17 through 24 only if you checked a

April 18, 2011. Fiscal year filers must pay all required contributions

for 2010 by the due date of their federal income tax returns (not

“No” box on lines 10, 11, or 12.

including extensions).

CAUTION

Contributions are payments that a state requires you, as an

employer, to make to its unemployment fund for the payment of

Line 17.

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

unemployment benefits. However, contributions do not include:

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

•

same format as line 17. Your state will provide the experience rate.

Any payments deducted or deductible from your employees’

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

pay;

agency. See page H-11 for a listing of some helpful contact infor-

•

Penalties, interest, or special administrative taxes not included

mation for each state.

in the contributions rate the state gave you; and

•

Voluntary contributions you paid to get a lower experience

You must complete columns (a), (b), and (h), even if you were

rate.

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

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

If you paid contributions to the states of Indiana, Michigan, or

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

South Carolina, see the instructions for line 23.

columns.

Lines 10 through 12.

Answer the questions on lines 10 through 12

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

to see if you should complete Section A or Section B of Part II.

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

rate period.

Fiscal year filers. If you paid all state unemployment contribu-

tions for 2010 by the due date of your return (not including exten-

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

sions), check the “Yes” box on line 11. Check the “No” box if you

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

did not pay all of your state contributions by the due date of your

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

return.

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

Line 13.

Enter the two-letter abbreviation of the name of the state

Column (h). Enter the total of contributions (defined earlier)

(or the District of Columbia, Puerto Rico, or the U.S. Virgin Is-

you paid to the state unemployment fund for 2010 by April 18,

lands) to which you paid unemployment contributions.

2011. Fiscal year filers, enter the total contributions you paid to the

state unemployment fund for 2010 by the due date of your return

Enter the total of contributions (defined earlier) you paid

Line 14.

(not including extensions). If you are claiming excess credits as

to your state unemployment fund for 2010. If you did not have to

payments of state unemployment contributions, attach a copy of the

make contributions because your state gave you a zero percent

letter from your state.

experience rate, enter “0% rate” on line 14.

Line 18.

Add the amounts in columns (g) and (h) separately and

Line 15.

Enter the total of cash wages (see Cash wages on page

enter the totals in the spaces provided.

H-4) you paid in 2010 to each household employee, including

employees paid less than $1,000. However, do not include cash

Line 19.

Add the amounts shown on line 18 and enter the total on

wages paid in 2010 to any of the following individuals.

line 19.

•

Your spouse.

Complete the worksheet below only if you are a house-

Line 23.

•

Your child who was under age 21.

hold employer in the states of Indiana, Michigan, or South Carolina.

•

Your parent.

Part III. Total Household Employment Taxes

If you paid any household employee more than $7,000 in 2010,

include on line 15 only the first $7,000 of that employee’s cash

Line 25.

Enter the amount from line 8. If there is no entry on line 8,

wages.

enter -0-.

Worksheet for Household Employers in a Credit Reduction State—Line 23

Keep for Your Records

1. Enter the smaller of the amount from Schedule H, line 19 or line 22 . . . . . . . . . . . . . . . . 1

2. Enter the total taxable FUTA wages from Schedule H, line 20 . . . . . . . . . . . . . . . . . . . . . 2

3. If you paid wages in any of these states:

3a.

Indiana. Total taxable FUTA wages

paid in IN . . . . . . . . . . . . . . . . . . . . . .

x .003 =

Michigan. Total taxable FUTA wages

3b.

paid in MI . . . . . . . . . . . . . . . . . . . . .

x .006 =

South Carolina. Total taxable FUTA

3c.

wages paid in SC . . . . . . . . . . . . . . . .

x .003 =

4. Total credit reduction (Lines 3a + 3b + 3c = line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

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

and on Schedule H, line 23.

H-5

Instructions For Schedule H (Form 1040) Household Employment Taxes - 2010 Page 5

Related Articles

Related forms

Related Categories