Instructions For Schedule H (Form 1040) - Household Employment Taxes - 2017


Department of the Treasury
Internal Revenue Service
2017 Instructions for Schedule H (Form 1040)
Household Employment Taxes
Here is a list of forms you need to complete:
Schedule H for figuring your household employment taxes.
Form W-2 for reporting wages paid to your employees.
Form W-3 for sending Copy A of Form(s) W-2 to the Social Security Adminis-
tration (SSA). You’re encouraged to file your Form(s) W-2 and W-3 electronically. If
filing electronically via the SSA's Form W-2 Online service, the SSA generates Form
W-3 data from the electronic submission of Form(s) W-2; no separate Form W-3 is
For more information, see What Forms Must You File? in Pub. 926, Household
Employer's Tax Guide.
No household employees in 2017? If you're a calendar year taxpayer and you didn't
have any household employees for 2017, you don't have to file Schedule H for 2017.
We have been asked:
Do I need to pay household employment taxes for 2017? If you have a household
employee, you need to withhold and pay social security and Medicare taxes if you
paid cash wages of $2,000 or more in 2017 to any one household employee. See
you have a household employee?
and the
Line A
instructions for more information.
You need to pay federal unemployment tax if you paid total cash wages of $1,000 or
more in any calendar quarter of 2016 or 2017 to household employees. See the
Part II.
Federal Unemployment (FUTA) Tax
instructions for more information.
What do I do after I fill in Schedule H? If you must file a 2017 tax return, enter the
taxes from Schedule H on the “Household employment taxes” line of your Form 1040,
1040NR, 1040-SS, or 1041. You do this because these taxes are added to your income
How do I file Schedule H? File Schedule H with your Form 1040, 1040NR,
1040-SS, or 1041. If you’re not filing a 2017 tax return, file Schedule H by itself.
Do I make a separate payment? No. You pay both income and employment taxes to
the United States Treasury when you file Schedule H with your return.
When do I pay? Most filers must pay by April 17, 2018.
How many copies of Form W-3 do I send to the 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
Important Dates!
You must
. . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . .
January 31, 2018
Give your employee Form W-2 and send Copy A of Form(s)
W-2 with Form W-3 to the SSA. Go to
for details.
April 17, 2018
File Schedule H and pay your household employment taxes
with your 2017 tax return.
Section references are to the Internal Revenue Code unless
otherwise noted.
What's New
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Nov 15, 2017
Cat. No. 21451X


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