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

Can Your Employee Legally Work in

Form W-2 and Form W-3

the United States?

By January 31, 2008, you must give Copies B, C, and 2 of Form

W-2 to each employee. You will meet this requirement if the form

It is unlawful to employ an alien who cannot legally work in the

is properly addressed, mailed, and postmarked no later than

United States. When you hire a household employee to work for

January 31, 2008.

you on a regular basis, you and the employee must each complete

By February 29, 2008, (March 31, 2008, if you file electroni-

part of the U.S. Citizenship and Immigration Services (USCIS)

cally) send Copy A of all Forms W-2 with Form W-3 to the Social

Form I-9, Employment Eligibility Verification. The Bureau was

Security Administration (SSA). Mail Copy A of all Forms W-2

formerly called the Immigration and Naturalization Service, or INS.

with Form W-3 to:

You must verify that the employee is either a U.S. citizen or an alien

who can legally work and you must keep Form I-9 for your records.

Social Security Administration

You can get the form and the USCIS Handbook for Employers by

Data Operations Center

calling 1-800-870-3676, or by visiting the USCIS website at

Wilkes-Barre, PA 18769-0001

For certified mail, the ZIP code is 18769-0002. If you use a carrier

other than the U.S. Postal Service, add “ATTN: W-2 Process, 1150

What About State Employment

E. Mountain Dr.” to the address and change the ZIP code to

Taxes?

“18702-7997.”

If you employed a household employee in 2007, you probably have

For additional information, visit the website for Social Security

to pay contributions to your state unemployment fund for 2007. To

at .

find out if you do, contact your state unemployment tax agency

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

Note.

right away. See page H-10 for some helpful contact information for

out if you must send Copy 1 of Form W-2 and where to file Copy 1.

each state. You should also find out if you need to pay or collect

other state employment taxes or carry workers’ compensation in-

You may have to pay a penalty if you do not give Forms

Penalties.

surance.

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

the due dates shown above. You may also have to pay a penalty if

See the Appendix in Pub. 926 for a complete listing of contact

you do not show your employee’s social security number on Form

information for state unemployment tax agencies.

W-2 or do not provide correct information on the form.

When and Where To File

How To Fill In Schedule H, Form

W-2, and Form W-3

Schedule H

If you file Forms 1040, 1040NR, 1040-SS, or 1041 for 2007,

Schedule H

remember to attach Schedule H to it. Mail your return by April 15,

2008, to the address shown in your tax return booklet.

If you were notified that your household employee re-

ceived payments from a state disability plan, see page

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

Exceptions.

H-6.

CAUTION

it with Schedule H by the extended due date. If you are a fiscal year

filer, file your return and Schedule H by the due date of your fiscal

Enter your social security number. (Form

Social security number.

year return, including extensions.

1041 filers, do not enter a number in this space. But be sure to enter

your EIN in the space provided.)

Note.

If you are a calendar year taxpayer and have no household

employees for 2007, you do not have to file Schedule H (Form

An EIN is a nine-digit

Employer identification number (EIN).

1040) for 2007.

number assigned by the IRS. The digits are arranged as follows:

00-0000000. Enter your EIN in the space provided. If you do not

If you are not required to file a 2007 tax return (for example,

have an EIN, see Do You Have an Employer Identification Number

because your income is below the amount that requires you to file),

(EIN)? earlier. If you applied for an EIN but have not received it,

you must file Schedule H by April 15, 2008. Complete Schedule H

enter “Applied For.” Do not use your social security number as an

and put it in an envelope with your check or money order. Do not

EIN.

send cash. See the list of filing addresses on page H-11. Mail your

completed Schedule H and payment to the address listed for the

Line A.

To figure the total cash wages you paid in 2007 to each

place where you live. Make your check or money order payable to

household employee, do not count amounts paid to any of the

the “United States Treasury” for the total household employment

following individuals.

taxes due. Enter your name, address, social security number, day-

•

Your spouse.

time phone number, and “2007 Schedule H” on your check or

•

Your child who was under age 21.

money order. Household employers that are tax-exempt, such as

•

churches, may also file Schedule H by itself.

Your parent. (See Exception for parents on page H-4.)

H-3

Instructions For Schedule H (Form 1040) - Household Employment Taxes - 2007 Page 3

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