Instructions For Schedule H (Form 1040) Household Employment Taxes

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

Add the amounts on lines 17 and 26. If you were required

Line 13.

Line 27.

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

to complete Section B, of Part II, add the amounts on lines 25 and

lands) to which you paid unemployment contributions.

26 and enter the total on line 27.

Enter your state reporting number. If you do not have one,

Line 14.

Line 28.

Follow the instructions in the chart below.

contact your state’s unemployment tax agency. See the Appendix in

Pub. 926 for your state’s contact information.

Then do not complete Part IV but

If you file

enter the amount from Schedule

Line 15.

Enter the total of contributions (defined earlier) you paid

Form. . .

H, line 27, on . . .

to your state unemployment fund for 2008. If you did not have to

make contributions because your state gave you a zero percent

1040

line 60 and check box b

experience rate, enter “0% rate” on line 15.

1040NR

line 56

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

Line 16.

H-2) you paid in 2008 to each household employee, including

1040-SS

Part I, line 4

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

wages paid in 2008 to any of the following individuals.

1041

Schedule G, line 6

•

Your spouse.

•

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

Your child who was under age 21.

Schedule H and follow the instructions under When and Where To

•

Your parent.

File on page H-3.

If you paid any household employee more than $7,000 in 2008,

Paid Preparers

include on line 16 only the first $7,000 of that employee’s cash

wages.

Paid preparer’s use only.

You must complete this part if you were

Complete lines 18 through 25 only if you checked a

paid to prepare Schedule H (Form 1040), and are not an employee

of the filing entity, and are not attaching Schedule H to Form 1040,

“No” box on lines 10, 11, or 12.

1040NR, 1040-SS, or Form 1041. You must sign in the space

CAUTION

provided and give the filer a copy of the return in addition to the

copy to be filed with the IRS.

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

Line 18.

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

Form W-2 and Form W-3

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

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

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

agency. See page H-10 for a listing of some helpful contact infor-

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

mation for each state.

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

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

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

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

Employee’s portion of taxes paid by employer.

If you paid all of

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

your employee’s share of social security and Medicare taxes, with-

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

out deducting them from the employee, follow steps 1 through 3.

columns.

(See the example on pages H-7, H-8, and H-9.)

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

1. Enter the amounts you paid on your employee’s behalf in

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

boxes 4 and 6 (do not include your share of these taxes).

rate period.

2. Add the amounts in boxes 3, 4, and 6. (However, if box 5 is

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

greater than box 3, then add the amounts in boxes 4, 5, and 6.)

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

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

3. Enter the total in box 1.

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

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

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

paid to the state unemployment fund for 2008 by April 15, 2009.

located in box b, Kind of Payer.

TIP

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

unemployment fund for 2008 by the due date of your return (not

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

For information on filing Forms W-2 and W-3 electronically,

ments of state unemployment contributions, attach a copy of the

visit the website for Social Security, Business Services Online, at

letter from your state.

Line 19.

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

enter the totals in the spaces provided.

Line 20.

Add the amounts shown on line 19 and enter the total on

You Should Also Know

line 20.

Enter the smaller of line 20 or line 23.

Line 24.

What’s New for 2009

Part III. Total Household Employment Taxes

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

The tax rates mentioned

Line 26.

Changes to tax rates and wage threshold.

enter -0-.

in the instructions for Part I and Part II of Schedule H will not

H-5

Instructions For Schedule H (Form 1040) Household Employment Taxes - 2008 Page 5

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