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

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We ask for the information on this form to carry out the Internal Revenue laws of the United States. You’re required to give us the

information. We need it to ensure that you’re complying with these laws and to allow us to figure and collect the right amount of

tax. If you don't provide the information we ask for, or provide false or fraudulent information, you may be subject to penalties.

You’re not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the

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contents may become material in the administration of any Internal Revenue law.

Subtitle C, Employment Taxes, of the Internal Revenue Code imposes employment taxes on wages and provides for income tax

withholding. This form is used to determine the amount of the taxes that you owe. Section 6011 requires you to provide the reques-

ted information if the tax is applicable to you. Section 6109 requires you to provide your identification number.

Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or

requires the IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we

may disclose your tax information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of

Columbia, and U.S. commonwealths and possessions to administer their tax laws. We may also disclose this information to other

countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and

intelligence agencies to combat terrorism.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for indi-

vidual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the estimates shown in the

instructions for their individual income tax return.

The estimated burden for all other taxpayers who file this form is: Recordkeeping, 1 hr., 38 min.; Learning about the law or

the form, 39 min.; Preparing the form, 1 hr., 3 min; Copying, assembling, and sending the form to the IRS, 34 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would

be happy to hear from you. You can send us comments from IRS.gov/FormComments. Or you can send your comments to Internal

Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don't send

Schedule H (Form 1040) to this address. Instead, see

When and Where To

File, earlier.

Do You Have To File Form 1040, 1040NR, 1040-SS, or 1041?

Yes — Attach Schedule H to that form and mail to the address in your tax return instructions.

No — Mail your completed Schedule H and payment to the address shown below that applies to you. No street address is needed.

See

When and Where To

File, earlier, for the information to enter on your payment.

IF you live in...

THEN use this address...

Florida, Louisiana, Mississippi, Texas

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0002

Alaska, Arkansas, Arizona, California, Colorado, Hawaii, Idaho, Illinois,

Department of the Treasury

Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, Nevada, New

Internal Revenue Service

Mexico, North Dakota, Ohio, Oklahoma, Oregon, South Dakota, Utah,

Fresno, CA 93888-0002

Washington, Wisconsin, Wyoming

Alabama, Connecticut, Delaware, District of Columbia, Georgia, Kentucky,

Department of the Treasury

Maine, Maryland, Massachusetts, Missouri, New Hampshire, New Jersey, New

Internal Revenue Service

York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee,

Kansas City, MO 64999-0002

Vermont, Virginia, West Virginia

APO, FPO, American Samoa, the Commonwealth of the Northern Mariana

Department of the Treasury

Islands, nonpermanent residents of Guam or the U.S. Virgin Islands,* Puerto

Internal Revenue Service

Rico, dual-status aliens, a foreign country

Austin, TX 73301-0215

USA

* Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921;

permanent residents of the U.S. Virgin Islands should use: USVI Bureau of Internal Revenue, 6115 Estate Smith Bay, St. Thomas, VI 00802.

H-13

Instructions For Schedule H (Form 1040) - Household Employment Taxes - 2017 Page 13

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