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Instructions for Schedule H (Form 1040)

When and Where To File(p3)


Schedule H(p3)

If you file Form 1040, 1040NR, 1040-SS, or 1041 for 2015, remember to attach Schedule H to it. Mail your return, by April 18, 2016 (April 19, 2016, if you live in Maine or Massachusetts), to the address shown in your tax return instructions.
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 2015, you don't have to file Schedule H for 2015.

If you aren't required to file a 2015 tax return (for example, because your income is below the amount that requires you to file), you must file Schedule H by itself by April 18, 2016 (April 19, 2016, if you live in Maine or Massachusetts). Complete Schedule H and put it in an envelope with your check or money order. Don't send cash. See the list of filing addresses in these instructions. 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 United States Treasury for the total household employment taxes due. Enter your name, address, SSN, daytime phone number, and 2015 Schedule H on your check or money order. Household employers that are tax-exempt, such as churches, may also file Schedule H by itself.

Form W-2 and Form W-3(p4)

By February 1, 2016, 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 1, 2016.
By February 29, 2016 (March 31, 2016, if you file Forms W-2 and W-3 electronically), send Copy A of all Forms W-2 with Form W-3 to the 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 18702-7997.
If you file Forms W-2 and W-3 electronically, don't mail the paper Forms W-2 and W-3 to the SSA.
For more information on filing Forms W-2 and W-3 electronically, visit the SSA's Employer W-2 Filing Instructions & Information website at
Note.(p4) Check with your state, city, or local tax department to find out if you must file Copy 1 of Form W-2.

You may have to pay a penalty if you don't give Forms W-2 to your employees or file Copy A of the forms with the SSA by the due dates. You may also have to pay a penalty if you don't show your employee's SSN on Form W-2 or don't provide correct information on the form.