11g – Schedule H – Household Employment Taxes (Attach to Form 1040)

📘 Schedule H – Household Employment Taxes (Attach to Form 1040):-

🔹 Purpose:
Schedule H is used by taxpayers who employ household workers (like nannies, caregivers, housekeepers, or gardeners) to report and pay:

*Social Security and Medicare taxes (FICA)
*Federal unemployment tax (FUTA)
*Federal income tax withheld (if any)

🔹 Who Must File:-
You must file Schedule H if you:
*Paid a household employee $2,700 or more in cash wages (2024 threshold).
*Withheld federal income tax from a household employee.
*Paid $1,000 or more in any quarter for FUTA wages.

🔹 What to Report :
1.   Total cash wages paid to household employees.
2.   Employer’s share of Social Security & Medicare tax.
3.   Employee’s share of Social Security & Medicare tax (if withheld).
4.   FUTA tax due.
5.   Any federal income tax withheld.

🔹 Special Notes:
1-Taxes are reported on Schedule H, then carried to Form 1040, Schedule 2.
2-Household employers don’t file Form W-2 for contractors (like landscapers hired via a company)—only for direct employees.
3-Filing Form W-2 & W-3 with the SSA is also required for each household employee.

👉 In short: Schedule H = for household employers to report nanny tax, caregiver tax, or other household worker taxes.