Instructions For Schedule H (Form 1040) - Household Employers - 2004
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9Department of the Treasury
Note: This booklet does not
Internal Revenue Service
contain tax forms.
2004 Instructions for Schedule H (Form 1040)
Here is the information you need to fill in—
Household
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Schedule H for figuring your household employment taxes.
•
Employers
Form W-2 for reporting wages paid to your employees.
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Form W-3 for sending Copy A of Form W-2 to the Social Security Administration.
No household employees in 2004?
If you did not have any household employees in 2004,
you do not have to file Schedule H (Form 1040) for 2004.
If yes, you must use the worksheet on page H-4.
New York State employer?
We have been asked—
Enter the taxes from Schedule H on the “Household
What do I do after I fill in Schedule H?
employment taxes” line of your Form 1040, 1040NR, 1040-SS, or 1041. You do this because
these taxes are added to your income taxes.
How do I file Schedule H?
File Schedule H with your Form 1040, 1040NR, 1040-SS, or
1041. If you are not filing a 2004 tax return, file Schedule H by itself.
Do I make a separate payment?
No. You pay all the taxes to the United States Treasury,
even the social security taxes.
When do I pay?
Most filers must pay by April 15, 2005.
How many copies of Form W-3 do I send to the Social Security Administration (SSA)?
Send one copy of Form W-3 with Copy A of Form(s) W-2 to the SSA, and keep one copy of
Form W-3 for your records.
Contents
Page
Contents
Page
Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-3
The Basics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-2
Form W-2 and Form W-3 . . . . . . . . . . . . . . . . . . . . . . . . H-5
Who Needs To File Schedule H? . . . . . . . . . . . . . . . . . . . H-2
Who Needs To File Form W-2 and Form W-3? . . . . . . . . . H-2
You Should Also Know . . . . . . . . . . . . . . . . . . . . . . . . . . H-5
Do You Have an Employer Identification Number
What Is New for 2005 . . . . . . . . . . . . . . . . . . . . . . . . . . . H-5
(EIN)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-2
Estimated Tax Penalty . . . . . . . . . . . . . . . . . . . . . . . . . . . H-5
Can Your Employee Legally Work in the United
States? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-2
What Records To Keep . . . . . . . . . . . . . . . . . . . . . . . . . . H-5
What About State Employment Taxes? . . . . . . . . . . . . . . . H-3
What Is the Earned Income Credit (EIC)? . . . . . . . . . . . . . H-5
Rules for Business Employers . . . . . . . . . . . . . . . . . . . . . H-5
When and Where To File . . . . . . . . . . . . . . . . . . . . . . . . H-3
State Disability Payments . . . . . . . . . . . . . . . . . . . . . . . . H-5
Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-3
How To Get Forms and Publications . . . . . . . . . . . . . . . . H-6
Form W-2 and Form W-3 . . . . . . . . . . . . . . . . . . . . . . . . H-3
Completed Example of Schedule H, Form W-2, and
How To Fill In Schedule H, Form W-2, and Form
Form W-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-6
W-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-3
H-1
Cat. No. 21451X
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