Question 1

When do I need to file Schedule H?

Accepted Answer

If you paid any single household employee $2,700 or more in cash wages during the tax year, or paid total cash wages of $1,000 or more in any calendar quarter to all household employees.

Question 2

What taxes does Schedule H cover?

Accepted Answer

Social security tax (6.2%), Medicare tax (1.45%) for both employer and employee shares, additional Medicare tax on wages over $200,000, and federal unemployment tax (FUTA).

Question 3

Do I need to issue a W-2 to my household employee?

Accepted Answer

Yes. If you paid cash wages of $2,700 or more, you must provide Form W-2 to the employee by January 31 and file Copy A with the SSA.

Frequently Asked Questions