Instructions For Schedule H (Form 1040) - 2016 (Page 4 of 12) in pdf

Schedule H” on your check or money order. Household em-

haven't received it, enter “Applied For” and the date you ap-

ployers that are tax-exempt and don't have to file a tax return

plied. Don't use your SSN as an EIN.

(for example, churches that pay a household worker to take

Line A. To figure the total cash wages you paid in 2016 to

care of a minister's home) may also file Schedule H by itself.

each household employee, don't include amounts paid to any of

Form W-2 and Form W-3

the following individuals.

Your spouse.

By January 31, 2017, send Copy A of all Forms W-2 with

Your child who was under age 21.

Form W-3 to the SSA and give Copies B, C, and 2 of Form

Your parent. (See Exception for parents below.)

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

Your employee who was under age 18 at any time during

form is properly addressed, mailed, and postmarked no later

2016. If the employee wasn't a student, see Exception for em-

than January 31, 2017.

ployees under age 18 below.

Mail Copy A of all Forms W-2 with Form W-3 to:

Exception for parents. Include the cash wages you paid

your parent for work in or around your home if both 1 and 2

Social Security Administration

below apply.

Data Operations Center

1. Your child who lived with you was under age 18 or had

Wilkes-Barre, PA 18769-0001

a physical or mental condition that required the personal care

of an adult for at least 4 continuous weeks during the calendar

quarter in which services were performed. A calendar quarter is

If you use “Certified Mail” to file, change the ZIP code to

January through March, April through June, July through Sep-

“18769-0002.” If you use an IRS-approved private delivery

tember, or October through December.

service, add “Attn: W-2 Process, 1150 E. Mountain Dr.” to the

2. You were divorced and not remarried, a widow or wid-

address and change the ZIP code to “18702-7997.” See Pub. 15

ower, or married to and living with a person whose physical or

for a list of IRS-approved private delivery services.

mental condition prevented him or her from caring for the child

If you file Forms W-2 and W-3 electronically, don't

during that 4-week period.

mail the paper Forms W-2 and W-3 to the SSA.

Exception for employees under age 18. Include the cash

CAUTION

wages you paid to a person who was under age 18 and not a

For more information on filing Forms W-2 and W-3 elec-

student if providing household services was his or her principal

tronically, visit the SSA's Employer W-2 Filing Instructions &

occupation.

Information website at

Cash wages. Cash wages include wages paid by check, money

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

order, etc. Cash wages don't include the value of food, lodging,

find out if you must file Copy 1 of Form W-2.

TIP

clothing, transit passes, or other noncash items you give a

household employee.

Penalties. You may have to pay a penalty if you don't give

Transportation (commuting) benefits. If you reimburse

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

your employee for parking, transportation in a commuter high-

the SSA by the due dates. You may also have to pay a penalty

way vehicle, transit passes, or commuting by bicycle, you may

if you don't show your employee's SSN on Form W-2 or don't

be able to exclude the cash reimbursement amounts from

provide correct information on the form.

counting as cash wages subject to social security and Medicare

taxes. For 2016, you can reimburse your employee up to $255

per month for qualified parking; $255 per month for combined

How To Fill In Schedule H, Form

commuter highway vehicle transportation and transit passes;

W-2, and Form W-3

or, for a calendar year, $20 multiplied by the number of quali-

fied bicycle commuting months during that year for qualified

Schedule H

bicycle commuting reimbursement of expenses incurred during

the year. See Transportation (Commuting) Benefits in Pub.

15-B for more information. Any cash reimbursement over the

If you were notified that your household employee re-

amounts discussed above is included as wages.

ceived payments from a state disability plan, see State

Part I. Social Security, Medicare, and

Disability Payments, later.

CAUTION

Federal Income Taxes

Social security number (SSN). Enter your SSN. Form 1041

filers, don't enter a number in this space. But be sure to enter

Social security and Medicare taxes fund retirement, survivor,

your EIN in the space provided.

disability, and health benefits for workers and their families.

You and your employees generally pay these taxes in equal

Employer identification number (EIN). An EIN is a

amounts.

nine-digit number assigned by the IRS. The digits are arranged

as follows: 00-0000000. Enter your EIN in the space provided.

You’re not required to withhold federal income tax from

If you don't have an EIN, see Do You Have an Employer Iden-

wages you pay a household employee. You should withhold

tification Number (EIN), earlier. If you applied for an EIN but

federal income tax only if your household employee asks you

to withhold it and you agree. The employee must give you a

H-4

Instructions For Schedule H (Form 1040) - 2016 Page 4

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