skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Forms
Publications

Comments
About Tax Map

IRS.gov Website
Instructions for Schedule H (Form 1040)
taxmap/instr/i1040sh-003.htm#en_us_publink21451xd0e2722

You Should Also Know(p8)

For Use in Tax Year 2013
rule
taxmap/instr/i1040sh-003.htm#en_us_publink21451xd0e2727

Estimated Tax Penalty(p8)

For Use in Tax Year 2013
rule
You may need to increase the federal income tax withheld from your pay, pension, annuity, etc., or make estimated tax payments to avoid an estimated tax penalty based on your household employment taxes shown on Schedule H, line 26. You may increase your federal income tax withheld by giving your employer a new Form W-4, or by giving the payor of your pension a new Form W-4P, Withholding Certificate for Pension or Annuity Payments. Make estimated tax payments by filing Form 1040-ES, Estimated Tax for Individuals. For more information, see Pub. 505, Tax Withholding and Estimated Tax.
caution
Estimated tax payments must be made as the tax liability is incurred: by April 15, June 17, September 16 and the following January 15. If you file your Form 1040 by January 31 and pay the rest of the tax that you owe with the form, you do not need to make the payment due on January 15.
taxmap/instr/i1040sh-003.htm#en_us_publink21451xd0e2740
Exception.(p8)
For Use in Tax Year 2013
rule
You will not be penalized for failure to make estimated tax payments if both 1 and 2 below apply for the year.
  1. You will not have federal income tax withheld from wages, pensions, or any other payments you receive.
  2. Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes.
taxmap/instr/i1040sh-003.htm#en_us_publink21451xd0e2759

What Records To Keep(p8)

For Use in Tax Year 2013
rule
You must keep copies of Schedule H and related Forms W-2, W-3, and W-4 for at least 4 years after the due date for filing Schedule H or the date the taxes were paid, whichever is later. If you have to file Form W-2, also keep a record of each employee's name and social security number. Each payday, you should record and keep the dates and amounts of:
taxmap/instr/i1040sh-003.htm#en_us_publink21451xd0e2787

What Is the Earned Income Credit (EIC)?(p8)

For Use in Tax Year 2013
rule
The EIC is a refundable tax credit for certain workers.
taxmap/instr/i1040sh-003.htm#en_us_publink21451xd0e2795
Which employees must I notify about the EIC?(p8)
For Use in Tax Year 2013
rule
You must notify your household employee about the EIC if you agreed to withhold federal income tax from the employee's wages but did not do so because the income tax withholding tables showed that no tax should be withheld.
Note.(p8) You are encouraged to notify each employee whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that he or she may be eligible for the EIC for 2013.

taxmap/instr/i1040sh-003.htm#en_us_publink21451xd0e2814
How and when must I notify my employees?(p8)
For Use in Tax Year 2013
rule
You must give the employee one of the following items.
If you are not required to give the employee a Form W-2, you must provide the notification by February 7, 2014.
If the notification is not given on Form W-2 in a timely manner, you must hand the notice directly to the employee or send it by First-Class Mail to the employee's last known address.
taxmap/instr/i1040sh-003.htm#en_us_publink21451xd0e2848
How do my employees claim the EIC?(p9)
For Use in Tax Year 2013
rule
Eligible employees claim the EIC on their 2013 tax returns.
taxmap/instr/i1040sh-003.htm#en_us_publink21451xd0e2861

Rules for Business Employers(p9)

For Use in Tax Year 2013
rule
Do not use Schedule H if you chose to report employment taxes for your household employees along with your other employees on Form 941, Employer's QUARTERLY Federal Tax Return; Form 943, Employer's Annual Federal Tax Return for Agricultural Employees; or Form 944, Employer's ANNUAL Federal Tax Return. If you report this way, be sure to include your household employees' wages on your Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return.
taxmap/instr/i1040sh-003.htm#en_us_publink21451xd0e2871

State Disability Payments(p9)

For Use in Tax Year 2013
rule
Certain state disability plan payments to household employees are treated as wages subject to social security and Medicare taxes. If your employee received payments from a plan that withheld the employee's share of social security and Medicare taxes, include the payments on lines 1 and 3 of Schedule H and complete the rest of Part I through line 7. Add lines 2, 4, 6, and 7. From that total, subtract the amount of these taxes withheld by the state. Enter the result on line 8. Also, enter disability and the amount subtracted on the dotted line next to line 8. See the notice issued by the state for more details.
taxmap/instr/i1040sh-003.htm#en_us_publink21451xd0e2883

How To Correct Schedule H(p9)

For Use in Tax Year 2013
rule
If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U.S. Individual Income Tax Return, and attach a corrected Schedule H. If you discover an error on a Schedule H that you previously filed with Form 1041, file an Amended Form 1041 and attach a corrected Schedule H.
If you discover an error on a Schedule H that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. In the top margin of your corrected Schedule H write (in red ink if possible) CORRECTED followed by the date you discovered the error.
If you owe tax, pay in full with your Form 1040X, Form 1041, or stand-alone Schedule H. If you overpaid tax on a previously filed Schedule H, then depending on whether you adjust or claim a refund, you must certify that you repaid or reimbursed the employee's share of social security and Medicare taxes, or that you have obtained consents from your employees to file a claim for refund for the employee tax. See Pub. 926 for complete instructions.
taxmap/instr/i1040sh-003.htm#en_us_publink21451xd0e2906

How To Get Forms and Publications(p9)

For Use in Tax Year 2013
rule
To get the IRS forms and publications mentioned in these instructions (including Notice 797), visit www.irs.gov/formspubs or call 1-800-TAX-FORM (1-800-829-3676).