Understanding IRS Schedule H: Household Employment Taxes

Schedule H is used by taxpayers who employ household workers to report and pay employment taxes.

Who Needs to File Schedule H?
  • Taxpayers who pay a household employee $2,600+ in a year
  • Responsible for Social Security, Medicare, and unemployment taxes
What Taxes Are Included?
  • Social Security and Medicare taxes (FICA)
  • Federal unemployment tax (FUTA)
  • Income tax withholding (if applicable)
Filing Tips
  • Keep accurate payroll records
  • Provide Form W-2 to your employee
  • Pay estimated taxes or include with your return
Related Forms
  • Form W-2
  • Form 1040
  • Schedule SE

Employing household help?

Let KARME Tax Services guide you through proper payroll tax compliance and filings.

Call 972-519-0041 today for household employment tax assistance.