Instructions For Schedule H (Form 1040) - Household Employment Taxes - 2017 Page 7
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13Keep for Your Records
Worksheet 1. Worksheet for Credit for Late Contributions
1.
Enter the amount from Schedule H, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Enter the amount from Schedule H, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
Enter total contributions paid to the state(s) after the Form 1040 due date . . . . . . . . . . . . . . . .
5.
Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
Multiply line 5 by 0.90 (90%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
Add lines 2 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
Enter the smaller of the amount on line 1 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
Are you in a credit reduction state?
Yes. Enter the amount from line 8 above, on
Worksheet
2, line 1. Complete that worksheet to figure the amount to
enter on Schedule H, line 23.
No. Enter the amount from line 8 on Schedule H, line 23.
State Names and Postal Abbreviations
State
Postal
State
Postal
State
Postal
State
Postal
Abbreviation
Abbreviation
Abbreviation
Abbreviation
Alabama
AL
Indiana
IN
Nevada
NV
Tennessee
TN
Alaska
AK
Iowa
IA
New Hampshire
NH
Texas
TX
Arizona
AZ
Kansas
KS
New Jersey
NJ
Utah
UT
Arkansas
AR
Kentucky
KY
New Mexico
NM
Vermont
VT
California
CA
Louisiana
LA
New York
NY
Virginia
VA
Colorado
CO
Maine
ME
North Carolina
NC
Washington
WA
Connecticut
CT
Maryland
MD
North Dakota
ND
West Virginia
WV
Delaware
DE
Massachusetts
MA
Ohio
OH
Wisconsin
WI
District of Columbia
DC
Michigan
MI
Oklahoma
OK
Wyoming
WY
Florida
FL
Minnesota
MN
Oregon
OR
Puerto Rico
PR
Georgia
GA
Mississippi
MS
Pennsylvania
PA
U.S. Virgin Islands
VI
Hawaii
HI
Missouri
MO
Rhode Island
RI
Idaho
ID
Montana
MT
South Carolina
SC
Illinois
IL
Nebraska
NE
South Dakota
SD
If you paid state unemployment contributions late, use
Line 26. Add the amounts on lines 16 and 25. If you were re-
Worksheet 1
to figure the amount to enter on line 23.
TIP
quired to complete Section B of Part II, add the amounts on
If you're in a credit reduction state, use
Worksheet 2
lines 24 and 25 and enter the total on line 26.
to figure the amount to enter on line 23. If you paid state con-
Line 27. Follow the instructions in the chart.
tributions late and you're also in a credit reduction state, com-
plete Worksheet 1 before completing Worksheet 2. If you didn't
THEN don't complete Part IV but
pay any state unemployment contributions late and you're not
IF you file
enter the amount from Schedule H,
in a credit reduction state, you don't need to complete Work-
Form. . .
line 26, on. . .
sheet 1 or Worksheet 2.
1040
line 60a
Part III. Total Household Employment Taxes
1040NR
line 59a
1040-SS
Part I, line 4
Line 25. Enter the amount from line 8. If there is no entry on
line 8, enter -0-.
1041
Schedule G, line 6
H-7
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Parent category: Financial