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

the SSA by the due dates. You may also have to pay a penalty

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

if you don't show your employee's SSN on Form W-2 or don't

file your return with Schedule H by the extended due date. If

provide correct information on the form.

you’re a fiscal year filer, file your return and Schedule H by the

due date of your fiscal year return, including extensions.

How To Fill In Schedule H, Form

If you’re a calendar year taxpayer and have no house-

hold employees for 2017, you don't have to file Sched-

TIP

W-2, and Form W-3

ule H for 2017.

Schedule H

If you’re not required to file a 2017 tax return (for example,

because your income is below the amount that requires you to

If you were notified that your household employee re-

file), you must file Schedule H by itself by April 17, 2018.

ceived payments from a state disability plan, see

State

Complete Schedule H and put it in an envelope with your

Disability

Payments, later.

check or money order. Don't send cash. See the list of

filing ad-

CAUTION

dresses

later in these instructions. Mail your completed Sched-

Social security number (SSN). Enter your SSN. Form 1041

ule H and payment to the address listed for the place where you

filers, don't enter a number in this space. But be sure to enter

live. Make your check or money order payable to the “United

your EIN in the space provided.

States Treasury” for the total household employment taxes due.

Employer identification number (EIN). An EIN is a

Enter your name, address, SSN, daytime phone number, and

nine-digit number assigned by the IRS. The digits are arranged

“2017 Schedule H” on your check or money order. Household

as follows: 00-0000000. Enter your EIN in the space provided.

employers that are tax exempt and don't have to file a tax re-

If you don't have an EIN, see

Do You Have an Employer Iden-

turn (for example, churches that pay a household worker to

tification Number

(EIN), earlier. If you applied for an EIN but

take care of a minister's home) may also file Schedule H by it-

haven't received it, enter “Applied For” and the date you ap-

self.

plied. Don't use your SSN as an EIN.

Form W-2 and Form W-3

Line A. To figure the total cash wages you paid in 2017 to

You're encouraged to file your Forms W-2 and W-3 electroni-

each household employee, don't include amounts paid to any of

cally. Go to the SSA's Employer W-2 Filing Instructions & In-

the following individuals.

formation website at

SSA.gov/employer

to learn about electron-

Your spouse.

ic filing. If filing electronically via the SSA's Form W-2 Online

Your child who was under age 21.

service, the SSA generates Form W-3 automatically based on

Your parent. (See

Exception for parents

below.)

your Form(s) W-2.

Your employee who was under age 18 at any time during

2017. If the employee wasn't a student, see

Exception for em-

By January 31, 2018, send Copy A of all Forms W-2 with

ployees under age 18

below.

Form W-3 to the SSA and give Copies B, C, and 2 of Form

W-2 to each employee. For paper forms, you will meet this re-

Exception for parents. Include the cash wages you paid

quirement if the form is properly addressed, mailed, and post-

your parent for work in or around your home if both (1) and (2)

marked no later than January 31, 2018.

below apply.

1. Your child (including an adopted child or stepchild) who

If you file Forms W-2 and W-3 electronically, don't

lived with you was under age 18 or had a physical or mental

mail the paper Forms W-2 and W-3 to the SSA.

condition that required the personal care of an adult for at least

CAUTION

4 continuous weeks during the calendar quarter in which serv-

If filing on paper, mail Copy A of all Forms W-2 with Form

ices were performed. A calendar quarter is January through

W-3 to:

March, April through June, July through September, or Octo-

ber through December.

Social Security Administration

2. You were divorced and not remarried, a widow or wid-

Data Operations Center

ower, or married to and living with a person whose physical or

Wilkes-Barre, PA 18769-0001

mental condition prevented him or her from caring for the child

for at least 4 continuous weeks during the calendar quarter in

which services were performed.

If you use “Certified Mail” to file, change the ZIP code to

“18769-0002.” If you use an IRS-approved private delivery

Exception for employees under age 18. Include the cash

service (PDS), add “Attn: W-2 Process, 1150 E. Mountain Dr.”

wages you paid to a person who was under age 18 and not a

to the address and change the ZIP code to “18702-7997.” Go to

student if providing household services was his or her principal

IRS.gov/PDS

for the current list of IRS-approved PDSs.

occupation.

Cash wages. Cash wages include wages paid by check, money

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

order, etc. Cash wages don't include the value of food, lodging,

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

TIP

clothing, transit passes, or other noncash items you give a

household employee. However, cash you give your employee

Penalties. You may have to pay a penalty if you don't give

in place of these items is included in cash wages.

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

H-4

Instructions For Schedule H (Form 1040) - Household Employment Taxes - 2017 Page 4

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