Instructions For Schedule H Household Employment Taxes (Form 1040) - 2006
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11Department of the Treasury
Internal Revenue Service
2006 Instructions for Schedule H (Form 1040)
Household Employment Taxes
Here is a list of forms you need to complete:
Household
•
Schedule H for figuring your household employment taxes.
•
Employers
Form W-2 for reporting wages paid to your employees.
•
Form W-3 for sending Copy A of Form W-2 to the Social Security Administration.
For more information, see What Forms Must I File? in Pub. 926, Household Employer’s
Tax Guide.
If you did not have any household employees in 2006,
No household employees in 2006?
you do not have to file Schedule H (Form 1040) for 2006.
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.
File Schedule H with your Form 1040, 1040NR, 1040-SS, or
How do I file Schedule H?
1041. If you are not filing a 2006 tax return, file Schedule H by itself.
No. You pay all the taxes to the United States Treasury,
Do I make a separate payment?
even the social security taxes.
Most filers must pay by April 16, 2007.
When do I pay?
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
Form W-2 and Form W-3 . . . . . . . . . . . . . . . . . . . . . . . . H-5
The Basics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-2
You Should Also Know . . . . . . . . . . . . . . . . . . . . . . . . . . H-6
Who Needs To File Schedule H? . . . . . . . . . . . . . . . . . . . H-2
What’s New for 2007 . . . . . . . . . . . . . . . . . . . . . . . . . . . H-6
Who Needs To File Form W-2 and Form W-3? . . . . . . . . . H-2
Do You Have an Employer Identification Number
Estimated Tax Penalty . . . . . . . . . . . . . . . . . . . . . . . . . . . H-6
(EIN)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-2
What Records To Keep . . . . . . . . . . . . . . . . . . . . . . . . . . H-6
Can Your Employee Legally Work in the United
What Is the Earned Income Credit (EIC)? . . . . . . . . . . . . . H-6
States? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-2
Rules for Business Employers . . . . . . . . . . . . . . . . . . . . . H-6
What About State Employment Taxes? . . . . . . . . . . . . . . . H-3
State Disability Payments . . . . . . . . . . . . . . . . . . . . . . . . H-6
When and Where To File . . . . . . . . . . . . . . . . . . . . . . . . H-3
How To Get Forms and Publications . . . . . . . . . . . . . . . . H-7
Privacy Act and Paperwork Reduction Act Notice . . . . . . . H-7
Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-3
Form W-2 and Form W-3 . . . . . . . . . . . . . . . . . . . . . . . . H-3
Completed Example of Schedule H, Form W-2, and
Form W-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-7
How To Fill In Schedule H, Form W-2, and Form
W-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-3
Contact List for State Agencies . . . . . . . . . . . . . . . . . . . .H-10
Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-3
H-1
Cat. No. 21451X
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