If you file Forms 1040, 1040NR, 1040-SS, or 1041 for 2008, remember to attach Schedule H to it. Mail your return, by April 15, 2009, to the address shown in your tax return booklet.taxmap/instr/i1040sh-001.htm#TXMP7e61c1b3
If you get an extension of time to file your return, file it with Schedule H by the extended due date. If you are a fiscal year filer, file your return and Schedule H by the due date of your fiscal year return, including extensions.Note.(p3)
If you are a calendar year taxpayer and have no household employees for 2008, you do not have to file Schedule H (Form 1040) for 2008.
If you are not required to file a 2008 tax return (for example, because your income is below the amount that requires you to file), you must file Schedule H by April 15, 2009. Complete Schedule H and put it in an envelope with your check or money order. Do not send cash. See the list of filing addresses on page H-11. Mail your completed Schedule H and payment to the address listed for the place where you live. Make your check or money order payable to the taxmap/instr/i1040sh-001.htm#TXMP060dd465
United States Treasury for the total household employment taxes due. Enter your name, address, social security number, daytime phone number, and
2008 Schedule H on your check or money order. Household employers that are tax-exempt, such as churches, may also file Schedule H by itself.
By February 2, 2009, you must give Copies B, C, and 2 of Form W-2 to each employee. You will meet this requirement if the form is properly addressed, mailed, and postmarked no later than
February 2, 2009.
By March 2, 2009, (March 31, 2009, if you file electronically) send Copy A of all Forms W-2 with Form W-3 to the Social Security Administration (SSA). Mail Copy A of all Forms W-2 with Form W-3 to:
Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001
For certified mail, the ZIP code is 18769-0002. If you use a carrier other than the U.S. Postal Service, add
ATTN: W-2 Process, 1150 E. Mountain Dr. to the address and change the ZIP code to
If you file Forms W-2 and W-3 electronically, do not mail the paper Forms W-2 and W-3 to the Social Security Administration.
Check with your state, city, or local tax department to find out if you must send Copy 1 of Form W-2 and where to file Copy 1.taxmap/instr/i1040sh-001.htm#TXMP38fcaeb5
You may have to pay a penalty if you do not give Forms W-2 to your employees or file Copy A of the forms with the SSA by the due dates shown above. You may also have to pay a penalty if you do not show your employee's social security number on Form W-2 or do not provide correct information on the form.