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

Line 15.

Enter the total of contributions (defined earlier) you paid

Line 24.

Enter the smaller of line 20 or line 23.

to your state unemployment fund for 2007. If you did not have to

make contributions because your state gave you a zero percent

Part III. Total Household Employment Taxes

experience rate, enter “0% rate” on line 15.

Enter the amount from line 8. If there is no entry on line 8,

Line 26.

Enter the total of cash wages (see Cash wages on page

Line 16.

enter -0-.

H-2) you paid in 2007 to each household employee, including

employees paid less than $1,000. However, do not include cash

Line 27.

Add the amounts on lines 17 and 26. If you were required

wages paid in 2007 to any of the following individuals.

to complete Section B, of Part II, add the amounts on lines 25 and

•

Your spouse.

26 and enter the total on line 27.

•

Your child who was under age 21.

•

Follow the instructions in the chart below.

Line 28.

Your parent.

If you paid any household employee more than $7,000 in 2007,

Then do not complete Part IV but

include on line 16 only the first $7,000 of that employee’s cash

If you file

enter the amount from Schedule

wages.

Form. . .

H, line 27, on . . .

Complete lines 18 through 25 only if you checked a

1040

line 62

“No” box on lines 10, 11, or 12.

1040NR

line 57

CAUTION

1040-SS

Part I, line 4

Complete all columns that apply. If you do not, you will

Line 18.

not get a credit. If you need more space, attach a statement using the

1041

Schedule G, line 6

same format as line 18. Your state will provide the experience rate.

If you do not know your rate, contact your state unemployment tax

If you do not file any of the above forms, complete Part IV of

agency. See page H-10 for a listing of some helpful contact infor-

Schedule H and follow the instructions under When and Where To

mation for each state.

File on page H-3.

You must complete columns (a), (b), (c), and (i), even if you

were not given an experience rate. If you were given an experience

Form W-2 and Form W-3

rate of 5.4% or higher, you must also complete columns (d) and (e).

If you were given a rate of less than 5.4%, you must complete all

If you file Form W-2, you must also file Form W-3.

columns.

You must report both cash and noncash wages in box 1, as well

If you were given a rate for only part of the year, or the rate

as tips and other compensation. The completed Forms W-2 and

changed during the year, you must complete a separate line for each

W-3 in the example (see page H-9) show how the entries are made.

rate period.

Column (c). Enter the taxable wages on which you must pay

If you paid all of

Employee’s portion of taxes paid by employer.

taxes to the unemployment fund of the state shown in column (a). If

your employee’s share of social security and Medicare taxes, with-

your experience rate is zero percent, enter the amount of wages you

out deducting them from the employee, follow steps 1 through 3.

would have had to pay taxes on if that rate had not been granted.

(See the example on pages H-7, H-8, and H-9.)

Column (i). Enter the total of contributions (defined earlier) you

1. Enter the amount you paid on your employee’s behalf in

paid to the state unemployment fund for 2007 by April 15, 2008.

boxes 4 and 6 (do not include your share of these taxes).

Fiscal year filers, enter the total contributions you paid to the state

unemployment fund for 2007 by the due date of your return (not

2. Add the amounts in boxes 3, 4, and 6. (However, if box 5 is

including extensions). If you are claiming excess credits as pay-

greater than box 3, then add the amounts in boxes 4, 5, and 6.)

ments of state unemployment contributions, attach a copy of the

3. Enter the total in box 1.

letter from your state.

Line 19.

Add the amounts in columns (h) and (i) separately and

On Form W-3, put an “X” in the “Hshld. emp.” box

enter the totals in the spaces provided.

located in box b, Kind of Payer.

TIP

Add the amounts shown on line 19 and enter the total on

Line 20.

line 20.

H-5

Instructions For Schedule H (Form 1040) - Household Employment Taxes - 2007 Page 5

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