Do I Owe Indiana Household Employment Taxes?

You may owe Indiana Household Employment Taxes if you paid wages to a household employee, such as a babysitter, nanny, health aide, private nurse, housekeeper, caretaker, or yard worker. 

For the 2026 Indiana tax year, household employment taxes may apply if:

• You paid cash wages of $2,200 or more to a household employee during the year, or
• You paid total cash wages of $1,000 or more in any calendar quarter of 2025 or 2026 to all household employees combined. 

A household employee generally does not include:

• Your spouse
• Your child under age 21
• Your parent
• An employee under age 18

For help determining whether someone is considered your employee, see IRS Publication 926, Household Employer's Tax Guide. 

If you withheld Indiana state or county income tax for a household employee, you must complete Schedule IN-H to report and pay those taxes. The schedule is available from the Indiana Department of Revenue website.

How to Enter Household Employment Taxes in Your Return

If you're filing through the software, Schedule IN-H will be generated automatically when you enter your household employment tax information.

Follow these steps:

1. Select State
2. Select Edit (three dots)
3. Select Tax
4. Navigate to Household Employment Taxes
5. Enter the information from your Schedule IN-H