taxmap/instr/i1040sh-000.htm#TXMP06adafbdtaxmap/instr/i1040sh-000.htm#TXMP7afe91182011
taxmap/instr/i1040sh-000.htm#TXMP4e3d2855
- Schedule H for figuring your household employment taxes.
- Form W-2 for reporting wages paid to your employees.
- Form W-3 for sending Copy A of Form W-2 to the Social Security
Administration.
For more information, see
What Forms Must You File? in Pub.
926, Household Employer's Tax Guide.
If you did not have any household employees in 2011, you do not have to file Schedule H (Form 1040) for
2011.
taxmap/instr/i1040sh-000.htm#TXMP06d6673etaxmap/instr/i1040sh-000.htm#TXMP280dd297Enter the taxes from Schedule H on the
Household employment taxes
line of your Form 1040, 1040NR, 1040-SS, or 1041. You do this because these
taxes are added to your income taxes.
taxmap/instr/i1040sh-000.htm#TXMP0c757bc8File Schedule H with your Form 1040, 1040NR, 1040-SS, or 1041. If you are not filing a 2011 tax return, file Schedule H by
itself.
taxmap/instr/i1040sh-000.htm#TXMP475fb984No. You pay all the taxes to the United States Treasury, even the social security
taxes.
taxmap/instr/i1040sh-000.htm#TXMP434e8e62Most filers must pay by April 17, 2012.
taxmap/instr/i1040sh-000.htm#TXMP6ffddb83Send one copy of Form W-3 with Copy A of Form(s) W-2 to the SSA, and keep one copy of Form W-3 for your records. Instructions for filing Forms W-2 and Form W-3 electronically are available at
www.socialsecurity.gov/employer.
| By | You must |
|---|
| January 31, 2012 | Give your employee Form W-2. |
| February 29, 2012 (April 2, 2012, if you file electronically) | Send Copy A of Form W-2 with Form W-3 to the Social Security Administration. Visit
www.socialsecurity.gov/employer for details.
|
| April 17, 2012, (see below for exceptions) | File Schedule H and pay your household employment taxes with your 2011 tax
return. |
taxmap/instr/i1040sh-000.htm#TXMP6d08b973taxmap/instr/i1040sh-000.htm#TXMP759c83c0taxmap/instr/i1040sh-000.htm#TXMP69444a31The FUTA tax rate was 6.2% from January 1, 2011, through June 30, 2011, and decreased to 6.0% for July 1, 2011, through December 31, 2011. The tax rate is scheduled to remain at 6.0% for all of
2012.
For 2011, the tax rate for the employee portion of social security was reduced to 4.2% from 6.2% and the threshold for cash wages paid to household employees remained at
$1,700.
For 2012, the threshold for cash wages paid to household employees will be
$1,800.
taxmap/instr/i1040sh-000.htm#TXMP75cb0fc7A state that has not repaid money it borrowed from the federal government to pay unemployment benefits is a
credit reduction state.
The Department of Labor determines these states. If an employer pays wages that
are subject to the unemployment tax laws of a credit reduction state, that
employer must pay additional federal unemployment tax.
For 2011, there are credit reduction states. If you paid wages that were subject to the unemployment compensation laws of a credit reduction state, you are not allowed the credit reduction rate (i.e., .003 or .006) of the regular .054 credit for that credit reduction
state.
taxmap/instr/i1040sh-000.htm#TXMP39edb6d0The option of receiving advance payroll payments of EIC is no longer available after December 31, 2010. Individuals eligible for EIC in 2011 can still claim the credit when they file their federal income tax
return.
taxmap/instr/i1040sh-000.htm#TXMP0ae7b3bftaxmap/instr/i1040sh-000.htm#TXMP4a4f74f2Your paid preparer must sign Schedule H in Part IV
unless
you are attaching Schedule H to Form 1040, 1040NR, 1040-SS, or Form 1041. A paid
preparer must sign Schedule H and provide the information requested in the
Paid Preparer Use Only
section if the preparer was paid to prepare Schedule H and is not your employee.
The preparer must give you a copy of the return in addition to the copy to be
filed with the IRS.
If you must file a 2011 Form W-2, Wage and Tax Statement, for any household employee, you must also send Form W-3, Transmittal of Wage and Tax Statement, with Copy A of Form(s) W-2 to the Social Security Administration. You are encouraged to file your Forms W-2 and W-3 electronically. Visit the Social Security website at
www.socialsecurity.gov/employer to learn about electronic filing.
You must file Schedule H if you answer
Yes
to any of the questions on lines A, B, or C of Schedule H.
taxmap/instr/i1040sh-000.htm#TXMP21288bb4If you hired someone to do household work and you were able to control what work he or she did and how he or she did it, you had a household employee. This is true even if you gave the employee freedom of action. What matters is that you had the right to control the details of how the work was
done.
You paid Betty Oak to babysit your child and do light housework 4 days a week in your home. Betty followed your specific instructions about household and child care duties. You provided the household equipment and supplies Betty needed to do her work. Betty is your household
employee.
Household work is work done in or around your home. Some examples of workers who do household work are:
| Babysitters | Drivers | Nannies |
| Caretakers | Health aides | Private nurses |
| Cleaning people | Housekeepers | Yard workers |
If a worker is your employee, it does not matter whether the work is full or part-time or that you hired the worker through an agency or from a list provided by an agency or association. Also, it does not matter if the wages paid are for work done hourly, daily, weekly, or by the
job.
If you are a home care service recipient receiving home care services through a program administered by a federal, State, or local government agency, you can designate an agent under section 3504 to report, file, and pay all federal employment taxes, including FUTA taxes, on your
behalf.
Note.(p2)
If a government agency or third party agent reports and pays the employment taxes on wages paid to your household employee under its employer identification number (EIN), you do not need to file Schedule H to report those
taxes.
taxmap/instr/i1040sh-000.htm#TXMP39554ccbWorkers you get from an agency are not your employees if the agency is responsible for who does the work and how it is done. Self-employed workers are also not your employees. A worker is self-employed if only he or she can control how the work is done. A self-employed worker usually provides his or her own tools and offers services to the general public in an independent
business.
You made an agreement with Paul Brown to care for your lawn. Paul runs a lawn care business and offers his services to the general public. He hires his own helpers, instructs them how to do their jobs, and provides his own tools and supplies. Neither Paul nor his helpers are your
employees.
For more information, see Pub.
926, Household Employer's Tax Guide.
You must file Form W-2 for each household employee to whom you paid $1,700 or more of cash wages in 2011 that are subject to social security and Medicare taxes. To find out if the wages are subject to these taxes, see the instructions for Schedule H, lines 1 and 3. Even if the wages are not subject to these taxes, if you withheld federal income tax from the wages of any household employee, you must file Form W-2 for that
employee.
If you file one or more Forms W-2, you must also file
Form W-3.
taxmap/instr/i1040sh-000.htm#TXMP2700da26If you have household employees, you will need an EIN to file Schedule H. If you do not have an EIN, see Form SS-4, Application for Employer Identification Number. The Instructions for Form SS-4 explain how you can get an EIN immediately over the internet or by telephone, in 4 business days by fax, or in about 4 weeks if you apply by mail. See
How To Get Forms and Publications
for details on how to get forms and publications including Form SS-4. Do not use
a social security number in place of an EIN. To get an EIN over the internet,
visit IRS.gov and click on
Apply for an Employer Identification Number (EIN) Online.
taxmap/instr/i1040sh-000.htm#TXMP31c07556It is unlawful to employ an alien who cannot legally work in the United States. When you hire a household employee to work for you on a regular basis, you and the employee must each complete part of the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. You must verify that the employee is either a U.S. citizen or an alien who can legally work and you must keep Form I-9 for your records. You can get the form and the USCIS Handbook for Employers by calling 1-800-870-3676, or by visiting the USCIS website at
www.uscis.gov.If you employed a household employee in 2011, you probably have to pay contributions to your state unemployment fund for 2011. To find out if you do, contact your state unemployment tax agency right away. See the Contact List for State Unemployment Tax Agencies in these instructions for some helpful contact information for each state. You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation
insurance.
See the
Appendix in Pub.
926
for a complete listing of contact information for state unemployment tax
agencies.
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