skip navigation

Search Help
Navigation Help

Topic Index

Tax Topics

About Tax Map Website
Instructions for Schedule H (Form 1040)

When and Where To File(p3)


Schedule H(p3)

If you file Forms 1040, 1040NR, 1040-SS, or 1041 for 2010, remember to attach Schedule H to it. Mail your return, by April 18, 2011, to the address shown in your tax return booklet.
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 2010, you do not have to file Schedule H for 2010.

If you are not required to file a 2010 tax return (for example, because your income is below the amount that requires you to file), you must file Schedule H by April 18, 2011. 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-12. 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, social security number, daytime phone number, and 2010 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(p3)

By January 31, 2011, 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  
January 31, 2011.
By February 28, 2011 (March 31, 2011 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 18702-7997.
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.
For additional information, visit the website for Social Security at
Note.(p3) 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 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.