Household employers

January 2, 2020

If you paid cash wages of $2,100 or more in 2019 to a household employee, you must file Schedule H (Form 1040 or 1040-SR). If you’re required to file a federal income tax return (Form 1040 or 1040-SR), file Schedule H (Form 1040 or 1040-SR) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040 or 1040-SR) if you paid total cash wages of $1,000 or more in any calendar quarter of 2019 or 2019 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.