If you paid someone to work in or around your home, you may need to file Schedule H (Form 1040), Household Employment Taxes with your individual tax return. This applies whether the worker was part-time or full-time, and whether you hired them directly or through an agency.
In general, you may need to file Schedule H if you paid a household employee such as a nanny, babysitter, housekeeper, caregiver, or similar worker and are responsible for household employment taxes. The way you paid the worker, whether by the hour, day, week, or per job, does not affect this requirement.
When Is Schedule H Required?
You may need to pay household employment taxes and file Schedule H if either of the following applies:
- You paid $3,000 or more in cash wages to any one household employee during 2026. In that case, Social Security and Medicare taxes generally apply. ($2,800 for 2024)
- You paid total cash wages of $1,000 or more in any calendar quarter to all household employees. This may trigger federal unemployment (FUTA) tax requirements.
Schedule H is filed with your federal income tax return, and any household employment taxes due are reported as part of that return.
How to Enter Household Employment Taxes in the Program
Navigate to:
- Federal
- Other Taxes
- Household Employment Taxes
When You Should Not File Schedule H
Do not file Schedule H if you report household employee wages on one of the following employer tax forms:
- Form 941
- Form 943
- Form 944
If you file one of these forms, household employment taxes are reported there instead of on Schedule H.
Common Examples of Household Employees
Workers who may qualify as household employees include:
- Nannies and babysitters
- Housekeepers and maids
- Caregivers
- Gardeners
- Private household workers who work in or around your home
Independent contractors, such as plumbers, electricians, or repair professionals who control how they perform their work, generally are not household employees.
Knowing the difference between a household employee and an independent contractor can help you avoid filing errors and make sure you're reporting the correct taxes.
Additional Information
See IRS publication: Household Employer's Tax Guide