Instructions For Schedule H (Form 1040) - 2016 (Page 6 of 12) in pdf

ence rate of 5.4% or higher, you must also complete columns

Line 14. Enter the total of contributions (defined earlier) you

paid to your state unemployment fund for 2016. If you didn't

must complete all columns.

have to make contributions because your state gave you a zero

percent experience rate, enter “0% rate” on line 14.

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

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

Line 15. Enter the total of cash wages (see Cash wages, earli-

each rate period.

er) you paid in 2016 to each household employee, including

employees paid less than $1,000. However, don't include cash

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

wages paid in 2016 to any of the following individuals.

pay taxes to the unemployment fund of the state shown in col-

Your spouse.

umn (a). If your experience rate is zero percent, enter the

Your child who was under age 21.

amount of wages you would have had to pay taxes on if that

Your parent.

rate hadn't been granted.

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

Column (h). Enter the total contributions (defined earlier)

2016, include on line 15 only the first $7,000 of that employ-

you paid to the state unemployment fund for 2016 by April 18,

ee's cash wages.

2017. Fiscal year filers, enter the total contributions you paid to

Credit for 2016. The credit you can take for any state unem-

the state unemployment fund for 2016 by the due date of your

ployment fund contributions for 2016 that you pay after April

return (not including extensions). If you’re claiming excess

18, 2017, is limited to 90% of the credit that would have been

credits as payments of state unemployment contributions, at-

allowable if the contributions were paid on or before April 18,

tach a copy of the letter from your state.

2017.

Line 18. Add the amounts in columns (g) and (h) separately

Use Worksheet A in Pub. 926 to figure the credit for

and enter the totals in the spaces provided.

late contributions if you paid any state contributions

Line 19. Add the amounts shown on line 18 and enter the to-

after the due date for filing Form 1040.

tal on line 19.

Line 20. Enter the total cash wages subject to FUTA tax. See

Line 16. Multiply the wages on line 15 by 0.6% (0.006). En-

the line 15 instructions for details.

ter the result on line 16.

Line 21. Multiply the wages on line 20 by 6.0% (0.060). En-

Complete lines 17 through 24 only if you checked a

ter the result on line 21.

“No” box on lines 10, 11, or 12.

Line 22. Multiply the wages on line 20 by 5.4% (0.054). Enter

CAUTION

the result on line 22.

Line 17. Complete all columns that apply. If you don't, you

Line 23. Complete the Worksheet for Household Employers in

won't get a credit. If you need more space, attach a statement

a Credit Reduction State—Line 23 in these instructions only if

using the same format as line 17. Your state will provide the

you’re a household employer in any of the credit reduction

experience rate. If you don't know your rate, contact your state

states. A state is a credit reduction state if the amount in the

unemployment tax agency.

“Reduction Rate” column for the state in the worksheet is

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

greater than zero.

weren't given an experience rate. If you were given an experi-

State Names and Postal Abbreviations

State

Postal

State

Postal

State

Postal

State

Postal

Abbreviation

Alabama

Indiana

Nevada

Tennessee

Alaska

Iowa

New Hampshire

Texas

Arizona

Kansas

New Jersey

Utah

Arkansas

Kentucky

New Mexico

Vermont

California

Louisiana

New York

Virginia

Colorado

Maine

North Carolina

Washington

Connecticut

Maryland

North Dakota

West Virginia

Delaware

Massachusetts

Ohio

Wisconsin

District of Columbia

Michigan

Oklahoma

Wyoming

Florida

Minnesota

Oregon

Puerto Rico

Georgia

Mississippi

Pennsylvania

U.S. Virgin Islands

Hawaii

Missouri

Rhode Island

Idaho

Montana

South Carolina

Illinois

Nebraska

South Dakota

H-6

Instructions For Schedule H (Form 1040) - 2016 Page 6

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