Household Employers

January 17, 2017

If you paid cash wages of $2,000 or more in 2016 to a household employee, you must file Schedule H (Form 1040) – Household Employment Taxes. If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid a total cash wages f $1,000 or more in any calendar quarter in 2015 or 2016 to household employees.  Also, report any income tax you withheld for your household employees.