Instructions For Schedule H (Form 1040) - Household Employment Taxes - 2007
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11Department of the Treasury
Internal Revenue Service
2007 Instructions for Schedule H (Form 1040)
Household Employment Taxes
Here is a list of forms you need to complete:
Household
•
Schedule H for figuring your household employment taxes.
•
Employers
Form W-2 for reporting wages paid to your employees.
•
Form W-3 for sending Copy A of Form W-2 to the Social Security Administration.
For more information, see What Forms Must You File? in Pub. 926, Household
Employer’s Tax Guide.
If you did not have any household employees in 2007,
No household employees in 2007?
you do not have to file Schedule H (Form 1040) for 2007.
We have been asked:
Enter the taxes from Schedule H on the “Household
What do I do after I fill in Schedule H?
employment taxes” line of your Form 1040, 1040NR, 1040-SS, or 1041. You do this because
these taxes are added to your income taxes.
How do I file Schedule H?
File Schedule H with your Form 1040, 1040NR, 1040-SS, or
1041. If you are not filing a 2007 tax return, file Schedule H by itself.
No. You pay all the taxes to the United States Treasury,
Do I make a separate payment?
even the social security taxes.
Most filers must pay by April 15, 2008.
When do I pay?
How many copies of Form W-3 do I send to the Social Security Administration (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 records.
Contents
Page
Contents
Page
Form W-2 and Form W-3 . . . . . . . . . . . . . . . H-5
The Basics . . . . . . . . . . . . . . . . . . . . . . . . . . H-2
You Should Also Know . . . . . . . . . . . . . . . . . H-6
Who Needs To File Schedule H? . . . . . . . . . . H-2
Who Needs To File Form W-2 and Form
What’s New for 2008 . . . . . . . . . . . . . . . . . . H-6
W-3? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-2
Estimated Tax Penalty . . . . . . . . . . . . . . . . . . H-6
Do You Have an Employer Identification
What Records To Keep . . . . . . . . . . . . . . . . . H-6
Number (EIN)? . . . . . . . . . . . . . . . . . . . . . . H-2
What Is the Earned Income Credit (EIC)? . . . . H-6
Can Your Employee Legally Work in the
Rules for Business Employers . . . . . . . . . . . . H-6
United States? . . . . . . . . . . . . . . . . . . . . . . H-3
State Disability Payments . . . . . . . . . . . . . . . H-6
What About State Employment Taxes? . . . . . . H-3
How To Get Forms and Publications . . . . . . . H-7
Privacy Act and Paperwork Reduction Act
Notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-7
When and Where To File . . . . . . . . . . . . . . . H-3
Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . H-3
Completed Example of Schedule H, Form
Form W-2 and Form W-3 . . . . . . . . . . . . . . . H-3
W-2, and Form W-3 . . . . . . . . . . . . . . . . . H-7
How To Fill In Schedule H, Form W-2, and
Form W-3 . . . . . . . . . . . . . . . . . . . . . . . . . H-3
Contact List for State Unemployment Tax
Agencies . . . . . . . . . . . . . . . . . . . . . . . . . H-10
Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . H-3
H-1
Cat. No. 21451X
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