Instructions For Schedule H Household Employment Taxes (Form 1040)

part of the U.S. Citizenship and Immigration Services (USCIS)

By February 28, 2007, (April 2, 2007, if you file electronically)

Form I-9, Employment Eligibility Verification. The Bureau was

send Copy A of all Forms W-2 with Form W-3 to the Social

formerly called the Immigration and Naturalization Service, or INS.

Security Administration (SSA). Mail Copy A of all Forms W-2

You must verify that the employee is either a U.S. citizen or an alien

with Form W-3 to:

who can legally work and you must keep Form I-9 for your records.

You can get the form and the USCIS Handbook for Employers by

Social Security Administration

calling 1-800-870-3676, or by visiting the USCIS website at www.

Data Operations Center

uscis.gov.

Wilkes-Barre, PA 18769-0001

For certified mail, the ZIP code is 18769-0002. If you use a carrier

What About State Employment

other than the U.S. Postal Service, add “ATTN: W-2 Process, 1150

E. Mountain Dr.” to the address and change the ZIP code to

Taxes?

“18702-7997.”

If you employed a household employee in 2006, you probably have

For additional information, visit the website for Social Security

to pay contributions to your state unemployment fund for 2006. To

at .

find out if you do, contact your state unemployment tax agency

right away. See page H-10 for some helpful contact information for

Note.

Check with your state, city, or local tax department to find

each state. You should also find out if you need to pay or collect

out if you must send Copy 1 of Form W-2.

other state employment taxes or carry workers’ compensation in-

surance.

Penalties.

You may have to pay a penalty if you do not give Forms

W-2 to your employees or file Copy A of the forms with the SSA.

See the Appendix in Pub. 926 for a complete listing of contact

You may also have to pay a penalty if you do not show your

information for State unemployment tax agencies.

employee’s social security number on Form W-2 or do not provide

correct information on the form.

When and Where To File

How To Fill In Schedule H, Form

W-2, and Form W-3

Schedule H

If you file Forms 1040, 1040NR, 1040-SS, or 1041 for 2006,

remember to attach Schedule H to it. Mail your return by April 16,

Schedule H

2007, to the address shown in your tax return booklet.

If you were notified that your household employee re-

Exceptions.

If you get an extension of time to file your return, file

ceived payments from a state disability plan, see page

it with Schedule H by the extended due date. If you are a fiscal year

H-6.

CAUTION

filer, file your return and Schedule H by the due date of your fiscal

year return, including extensions.

Enter your social security number. (Form

Social security number.

If you are a calendar year taxpayer and have no household

Note.

1041 filers, do not enter a number in this space. But be sure to enter

employees for 2006, you do not have to file Schedule H (Form

your EIN in the space provided.)

1040) for 2006.

Employer identification number (EIN).

An EIN is a nine-digit

If you are not required to file a 2006 tax return (for example,

number assigned by the IRS. The digits are arranged as follows:

because your income is below the amount that requires you to file),

00-0000000. Enter your EIN in the space provided. If you do not

you must file Schedule H by April 16, 2007. Complete Schedule H

have an EIN, see Do You Have an Employer Identification Number

and put it in an envelope with your check or money order. Do not

(EIN)? earlier. If you applied for an EIN but have not received it,

send cash. See the list of addresses on page H-11. Mail your com-

enter “Applied For.” Do not use your social security number as an

pleted Schedule H and payment to the address listed for the place

EIN.

where you live. Make your check or money order payable to the

“United States Treasury” for the total household employment taxes

Line A.

To figure the total cash wages you paid in 2006 to each

due. Enter your name, address, social security number, daytime

household employee, do not count amounts paid to any of the

phone number, and “2006 Schedule H” on your check or money

following individuals.

•

order. Household employers that are tax-exempt, such as churches,

Your spouse.

may file Schedule H by itself.

•

Your child who was under age 21.

•

Your parent. (See Exception for parents below.)

•

Form W-2 and Form W-3

Your employee who was under age 18 at any time during

2006. If the employee was not a student, see Exception for employ-

By January 31, 2007, you must give Copies B, C, and 2 of Form

ees under age 18 below.

W-2 to each employee. You will meet this requirement if the form

is properly addressed, mailed, and postmarked no later than January

Exception for parents. Count the cash wages you paid your

31, 2007.

parent for work in or around your home if both 1 and 2 below apply.

H-3

Instructions For Schedule H Household Employment Taxes (Form 1040) - 2006 Page 3

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