SCHEDULE H
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)
Household Employment Taxes
(For Social Security, Medicare, Withheld Income, and Federal Unemployment (FUTA) Taxes)
Attach to Form 1040, 1040NR, 1040-SS, or 1041.
Go to www.irs.gov/ScheduleH for instructions and the latest information.
OMB No. 1545-1971
2018
Attachment
Sequence No.
44
Name of employer Social security number
Employer identification number
Calendar year taxpayers having no household employees in 2018 don’t have to complete this form for 2018.
A
Did you pay any one household employee cash wages of $2,100 or more in 2018? (If any household employee was your
spouse, your child under age 21, your parent, or anyone under age 18, see the line A instructions before you answer this
question.)
Yes. Skip lines B and C and go to line 1.
No.
Go to line B.
B Did you withhold federal income tax during 2018 for any household employee?
Yes. Skip line C and go to line 7.
No.
Go to line C.
C
Did you pay total cash wages of $1,000 or more in any calendar quarter of 2017 or 2018 to all household employees?
(Don’t count cash wages paid in 2017 or 2018 to your spouse, your child under age 21, or your parent.)
No.
Stop. Don’t file this schedule.
Yes. Skip lines 1–9 and go to line 10.
Part I
Social Security, Medicare, and Federal Income Taxes
1
Total cash wages subject to social security tax . . . . . . . . 1
2 Social security tax. Multiply line 1 by 12.4% (0.124) . . . . . . . . . . . . . . . .
2
3 Total cash wages subject to Medicare tax . . . . . . . . . . 3
4 Medicare tax. Multiply line 3 by 2.9% (0.029) . . . . . . . . . . . . . . . . . .
4
5 Total cash wages subject to Additional Medicare Tax withholding . . 5
6 Additional Medicare Tax withholding. Multiply line 5 by 0.9% (0.009) . . . . . . . . . .
6
7 Federal income tax withheld, if any . . . . . . . . . . . . . . . . . . . . . 7
8 Total social security, Medicare, and federal income taxes. Add lines 2, 4, 6, and 7 . . . . 8
9
Did you pay total cash wages of $1,000 or more in any calendar quarter of 2017 or 2018 to all household employees?
(Don’t count cash wages paid in 2017 or 2018 to your spouse, your child under age 21, or your parent.)
No. Stop. Include the amount from line 8 above on Schedule 4 (Form 1040), line 60a. If you’re not required to file Form
1040, see the line 9 instructions.
Yes. Go to line 10.
For Privacy Act and Paperwork Reduction Act Notice, see the instructions.
Cat. No. 12187K Schedule H (Form 1040) 2018
Schedule H (Form 1040) 2018
Page 2
Part II
Federal Unemployment (FUTA) Tax
Yes No
10
Did you pay unemployment contributions to only one state? If you paid contributions to a credit reduction
state, see instructions and check “No.” . . . . . . . . . . . . . . . . . . . . . . .
10
11 Did you pay all state unemployment contributions for 2018 by April 15, 2019? Fiscal year filers, see instructions 11
12 Were all wages that are taxable for FUTA tax also taxable for your state’s unemployment tax? . . . . . 12
Next: If you checked the “Yes” box on all the lines above, complete Section A.
If you checked the “No” box on any of the lines above, skip Section A and complete Section B.
Section A
13
Name of the state where you paid unemployment contributions
14 Contributions paid to your state unemployment fund . . . . . . 14
15 Total cash wages subject to FUTA tax . . . . . . . . . . . . . . . . . . . . 15
16 FUTA tax. Multiply line 15 by 0.6% (0.006). Enter the result here, skip Section B, and go to line 25
16
Section B
17 Complete all columns below that apply (if you need more space, see instructions):
(a)
Name of state
(b)
Taxable wages (as
defined in state act)
(c)
State experience
rate period
From To
(d)
State
experience
rate
(e)
Multiply col. (b)
by 0.054
(f)
Multiply col. (b)
by col. (d)
(g)
Subtract col. (f)
from col. (e).
If zero or less,
enter -0-.
(h)
Contributions
paid to state
unemployment
fund
18 Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
19 Add columns (g) and (h) of line 18 . . . . . . . . . . . . 19
20 Total cash wages subject to FUTA tax (see the line 15 instructions) . . . . . . . . . . 20
21 Multiply line 20 by 6.0% (0.060) . . . . . . . . . . . . . . . . . . . . . . 21
22 Multiply line 20 by 5.4% (0.054) . . . . . . . . . . . . . 22
23 Enter the smaller of line 19 or line 22 . . . . . . . . . . . . . . . . . . . .
(If you paid state unemployment contributions late or you’re in a credit reduction state, see
instructions and check here) . . . . . . . . . . . . . . . . . . . . . .
23
24 FUTA tax. Subtract line 23 from line 21. Enter the result here and go to line 25 . . . . . .
24
Part III
Total Household Employment Taxes
25 Enter the amount from line 8. If you checked the “Yes” box on line C of page 1, enter -0- . . . 25
26 Add line 16 (or line 24) and line 25 . . . . . . . . . . . . . . . . . . . . . 26
27 Are you required to file Form 1040?
Yes. Stop. Include the amount from line 26 above on Schedule 4 (Form 1040), line 60a. Don’t complete Part IV below.
No.
You may have to complete Part IV. See instructions for details.
Part IV
Address and Signature — Complete this part only if required. See the line 27 instructions.
Address (number and street) or P.O. box if mail isn’t delivered to street address
Apt., room, or suite no.
City, town or post office, state, and ZIP code
Under penalties of perjury, I declare that I have examined this schedule, including accompanying statements, and to the best of my knowledge and belief, it is true,
correct, and complete. No part of any payment made to a state unemployment fund claimed as a credit was, or is to be, deducted from the payments to employees.
Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Employer’s signature
Date
Paid
Preparer
Use Only
Print/Type preparer’s name Preparer’s signature Date
Check if
self-employed
PTIN
Firm’s name
Firm’s address
Firm’s EIN
Phone no.
Schedule H (Form 1040) 2018
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signature
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signature
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