Instructions For Schedule H (Form 1040) Household Employment Taxes

The estimated burden for all other taxpayers who file this form is

Helen’s total cash wages . . . . .

$2,300.00

shown below.

($50 x 46 weeks)

Recordkeeping, 1 hr., 38 min.;

Helen’s share of the:

Learning about the law or the form, 1 hr., 1 min.;

Preparing the form, 1 hr., 9 min.;

Social security tax . . . . . .

$142.60

Copying, assembling, and sending the form to the IRS, 34 min.

($2,300 x 6.2% (.062))

If you have comments concerning the accuracy of these time

Medicare tax . . . . . . . . . .

$33.35

estimates or suggestions for making this form simpler, we would be

($2,300 x 1.45% (.0145))

happy to hear from you. You can write to: Internal Revenue Serv-

i c e ,

T a x

P r o d u c t s

C o o r d i n a t i n g

C o m m i t t e e ,

Helen’s total cash wages each quarter:

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,

1st quarter . . . . . . . . . . .

$350.00 ($50 x 7weeks)

Washington, DC 20224. Do not send Schedule H (Form 1040) to

2nd quarter . . . . . . . . . .

$650.00 ($50 x 13 weeks)

this address. Instead, see When and Where To File on page H-3.

3rd quarter . . . . . . . . . . .

$650.00 ($50 x 13 weeks)

4th quarter . . . . . . . . . . .

$650.00 ($50 x 13 weeks)

Amount included in box 1 of Form W-2 and Form W-3:

Cash wages . . . . . . . . . . . . . . . . . . . . . . . . . $2,300.00

Completed Example of Schedule H,

Helen’s share of social security tax paid by

Susan . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

142.60

Form W-2, and Form W-3

Helen’s share of Medicare tax paid by Susan

33.35

On February 13, 2010, Susan Green hired Helen Maple to clean her

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,475.95

house every Wednesday. Susan did not have a household employee

Because Susan paid less than $1,000 per quarter to household

in 2009 and had no household employees other than Helen during

employees during 2009 (no employees) and 2010 (see above), she

2010.

is not liable for FUTA tax.

Susan paid Helen $50 every Wednesday for her day’s work.

See Pub. 926 for an example showing how to complete

Susan decided not to withhold Helen’s share of the social security

Schedule H and Forms W-2 and W-3 if the employer

and Medicare taxes from the wages she paid Helen. Instead, she

TIP

withheld social security and Medicare taxes from the

will pay Helen’s share of these taxes from her own funds. Susan did

employee’s wages.

not withhold federal income tax because Helen did not give her a

Form W-4 to request withholding and no withholding is otherwise

required. Susan also did not pay Helen advance earned income

credit payments because Helen did not give her a Form W-5.

Helen was employed by Susan for the rest of the year (a total of

46 weeks). The following is some of the information Susan will

need to complete Schedule H, Form W-2, and Form W-3.

H-8

Instructions For Schedule H (Form 1040) Household Employment Taxes - 2010 Page 8

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