You need to complete Schedule H if:
- You paid cash wages of $2,600 or more during the year to any one household employee. Part I is to report the Medicare and Social Security Tax
- You paid $1,000 or more in any calendar quarter of 2022 or 2023 to household employees. Part II is to report Federal Unemployment Tax
File Schedule H with your tax return. The taxes due will be included on your individual tax return.
Do not file Schedule H if you file Form 941, 943 or 944.