You must file a Schedule H if you employ a household worker, whether the work is part-time or full-time, or if you hired the worker through an agency or not. It does not matter if the wages paid are for work completed on a daily, hourly, or weekly, or per job basis.
You must pay household employment taxes for 2025 if:
- You paid an individual household employee $2,800 or more in 2025 ($2,700 in 2024)
- For all household employees you paid total cash wages of $1,000 or more in any calendar quarter.
File Schedule H with your tax return. The taxes due will be included on your individual tax return.
Program Entry:
- Federal Section
- Other Taxes
- Household Employment Taxes
Do not file Schedule H if you file Form 941, 943 or 944.
Additional Information
See IRS publication: Household Employer's Tax Guide