Instructions For Schedule H (Form 1040) - 2016 (Page 10 of 12) in pdf

Instructions For Schedule H (Form 1040) - 2016 Page 10

Household Employment Taxes

SCHEDULE H

OMB No. 1545-1971

(Form 1040)

2016

(For Social Security, Medicare, Withheld Income, and Federal Unemployment (FUTA) Taxes)

Attach to Form 1040, 1040NR, 1040-SS, or 1041.

Department of the Treasury

Attachment

Information about Schedule H and its separate instructions is at

Internal Revenue Service (99)

Sequence No.

Social security number

Name of employer

001-11-1111

Employer identiﬁcation number

Susan Green

0 0 1 2 3 4 5 6 7

Calendar year taxpayers having no household employees in 2016 don’t have to complete this form for 2016.

A Did you pay any one household employee cash wages of $2,000 or more in 2016? (If any household employee was your

spouse, your child under age 21, your parent, or anyone under age 18, see the line A instructions before you answer this

question.)

Yes. Skip lines B and C and go to line 1.

No. Go to line B.

Part I

Social Security, Medicare, and Federal Income Taxes

2,300

1 Total cash wages subject to social security tax .

2 Social security tax. Multiply line 1 by 12.4% (0.124) .

285

3 Total cash wages subject to Medicare tax .

2,300

4 Medicare tax. Multiply line 3 by 2.9% (0.029) .

5 Total cash wages subject to Additional Medicare Tax withholding .

6 Additional Medicare Tax withholding. Multiply line 5 by 0.9% (0.009) .

7 Federal income tax withheld, if any .

8 Total social security, Medicare, and federal income taxes. Add lines 2, 4, 6, and 7 .

351

9 Did you pay total cash wages of $1,000 or more in any calendar quarter of 2015 or 2016 to all household employees?

(Don’t count cash wages paid in 2015 or 2016 to your spouse, your child under age 21, or your parent.)

No. Stop. Include the amount from line 8 above on Form 1040, line 60a. If you’re not required to le Form 1040, see

the line 9 instructions.

H-10

Instructions For Schedule H (Form 1040) - 2016 Page 10