Instructions For Schedule H (Form 1040) - 2016

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Department of the Treasury
Internal Revenue Service
2016 Instructions for Schedule H (Form 1040)
Household Employment Taxes
Household
Here is a list of forms you need to complete:
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(s) W-2 to the Social Security Adminis-
tration (SSA).
For more information, see What Forms Must You File? in Pub. 926, Household
Employer's Tax Guide.
No household employees in 2016? If you're a calendar year taxpayer and you didn't
have any household employees for 2016, you don't have to file Schedule H for 2016.
We have been asked:
What do I do after I fill in Schedule H? If you must file a 2016 tax return, enter the
taxes from Schedule H on the “Household 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’re not filing a 2016 tax return, file Schedule H by itself.
Do I make a separate payment? No. You pay both income and employment taxes to
the United States Treasury when you file Schedule H with your return.
When do I pay? Most filers must pay by April 18, 2017.
How many copies of Form W-3 do I send to the 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. Instructions for filing Forms W-2 and Form W-3 electronically are available
at
Important Dates!
By
You must
. . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . .
January 31, 2017
Give your employee Form W-2 and send Copy A of Form(s)
W-2 with Form W-3 to the SSA. Visit
for details.
April 18, 2017
File Schedule H and pay your household employment taxes
with your 2016 tax return.
Section references are to the Internal Revenue Code unless
otherwise noted.
Contents
Page
Contents
Page
Can Your Employee Legally Work in the United
States?
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
What's New
2
What About State Employment Taxes?
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . .
Reminders
2
When and Where To File
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . .
Who Needs To File Schedule H?
2
. . . . . . . . . . . . . . . . . .
How To Fill In Schedule H, Form W-2, and Form W-3
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Who Needs To File Form W-2 and Form W-3?
3
. . . . . . . .
Schedule H
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Do You Have an Employer Identification Number
Form W-2 and Form W-3
8
. . . . . . . . . . . . . . . . . . . .
(EIN)?
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Estimated Tax Penalty
8
. . . . . . . . . . . . . . . . . . . . . . . . .
H-1
Nov 14, 2016
Cat. No. 21451X

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