H - Household Employees

Tax Schedule H on Form 1040 is used by taxpayers who employ household workers, such as a nanny, housekeeper, or gardener. This form is for reporting and paying employment taxes for these workers. It calculates the federal employment taxes due, including Social Security, Medicare, and federal unemployment taxes (FUTA), based on the wages paid to these employees. Schedule H is filed annually and is attached to the taxpayer's Form 1040. It is necessary when a taxpayer pays a household employee wages above a certain threshold and is responsible for withholding and paying these employment taxes.