If you hired someone to do household work and you had the right to control the details of how the work was performed, you had a household employee.
You must file Schedule H if a worker is your employee, be it if the work is part-time or full-time, or that you hired the worker through an agency or not. Also, it does not matter if the wages paid are for work done by the job, daily, hourly, or weekly.
You must pay household employment taxes for 2019 if:
- You paid an individual household employee $2,100 or more in 2019
- For all household employees you paid total cash wages of $1,000 or more in any calendar quarter of 2018 or 2019
You will pay employment and income taxes to the United States Treasury when you file Schedule H with your return.
If you are not filing a current year tax return, you must file Schedule H by itself and mail it to the IRS. Do not file Schedule H if you file Form 941, 943 or 944.
For more information, see: