Instructions For Schedule H (Form 1040) - 2016 (Page 3 of 12) in pdf

mediately over the internet, in 4 business days by fax, or in

Babysitters

Drivers

Nannies

about 4 weeks if you apply by mail. See How To Get Forms

Caretakers

Health aides

Private nurses

and Publications for details on how to get forms and publica-

Cleaning people

Housekeepers

Yard workers

tions including Form SS-4. To get an EIN over the internet,

visit IRS.gov and enter “EIN” in the search box.

If a worker is your employee, it doesn't matter whether the

Can Your Employee Legally Work in

work is full or part time or that you hired the worker through

the United States?

an agency or from a list provided by an agency or association.

Also, it doesn't matter if the wages paid are for work done

It is unlawful to employ a person who can't legally work in the

hourly, daily, weekly, or by the job.

United States. When you hire a household employee to work

If you’re a home care service recipient receiving home care

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

services through a program administered by a federal, state, or

complete part of the U.S. Citizenship and Immigration Services

local government agency, and the person who provides your

(USCIS) Form I-9, Employment Eligibility Verification. You

care is your household employee, you can ask the IRS to au-

must verify that the employee is either a U.S. citizen or a per-

thorize an agent under section 3504 to report, file, and pay all

son who can legally work in the United States and you must

federal employment taxes, including FUTA taxes, on your be-

keep Form I-9 for your records. You can get the form and the

half. See Form 2678, Employer/Payer Appointment of Agent,

USCIS Handbook for Employers by visiting the USCIS web-

for more information.

site

calling

1-800-870-3676.

If a government agency or third-party agent reports

What About State Employment

and pays the employment taxes on wages paid to your

TIP

household employee on your behalf, you don't need to

Taxes?

file Schedule H to report those taxes.

If you employed a household employee in 2016, you probably

Workers who aren't your employees. Workers you get from

have to pay contributions to your state unemployment fund for

an agency aren't your employees if the agency is responsible

2016. To find out if you do, contact your state unemployment

for who does the work and how it is done. Self-employed

tax agency. For a list of state unemployment tax agencies, visit

workers are also not your employees. A worker is self-em-

the

U.S.

Department

Labor's

website

ployed if only he or she can control how the work is done. A

self-employed worker usually provides his or her own tools

You should also find out if you need to pay or collect other

and offers services to the general public in an independent

state employment taxes or carry workers' compensation insur-

business.

ance.

Example. You made an agreement with Paul Brown to care

for your lawn. Paul runs a lawn care business and offers his

When and Where To File

services to the general public. He hires his own helpers, in-

structs them how to do their jobs, and provides his own tools

and supplies. Neither Paul nor his helpers are your employees.

Schedule H

For more information, see Pub. 926.

If you file Form 1040, 1040NR, 1040-SS, or 1041 for 2016, re-

Who Needs To File Form W-2 and

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

Form W-3?

18, 2017, to the address shown in your tax return instructions.

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

You must file Form W-2 for each household employee to

file your return with Schedule H by the extended due date. If

whom you paid $2,000 or more of cash wages in 2016 that are

you’re a fiscal year filer, file your return and Schedule H by the

subject to social security and Medicare taxes. To find out if the

due date of your fiscal year return, including extensions.

wages are subject to these taxes, see the instructions for Sched-

If you’re a calendar year taxpayer and have no house-

ule H, lines 1, 3, and 5. Even if the wages aren't subject to

hold employees for 2016, you don't have to file Sched-

these taxes, if you withheld federal income tax from the wages

TIP

ule H for 2016.

of any household employee, you must file Form W-2 for that

employee.

If you’re not required to file a 2016 tax return (for example,

If you file one or more Forms W-2, you must also file Form

because your income is below the amount that requires you to

W-3.

file), you must file Schedule H by itself by April 18, 2017.

Do You Have an Employer

Complete Schedule H and put it in an envelope with your

check or money order. Don't send cash. See the list of filing ad-

Identification Number (EIN)?

dresses in these instructions. Mail your completed Schedule H

and payment to the address listed for the place where you live.

If you have household employees, you will need an EIN to file

Make your check or money order payable to the “United States

Schedule H. If you don't have an EIN, see Form SS-4. Don't

Treasury” for the total household employment taxes due. Enter

use a social security number (SSN) in place of an EIN. The In-

your name, address, SSN, daytime phone number, and “2016

structions for Form SS-4 explain how you can get an EIN im-

H-3

Instructions For Schedule H (Form 1040) - 2016 Page 3

Related Articles

Related forms

Related Categories