Who needs to complete a Schedule H?
You need to complete Schedule H if:
- You paid cash wages of $2,200 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 2019 or 2020 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.
For more information, see:
- Why does it matter if I have a household employee?
- Why are my Household taxes increasing my tax owed?
- Household Employer's Tax Guide