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Breaking Down the
Schedule H (Form 1040)
Copyright © 2015 A Paychex Company.
What is the Schedule H?
Schedule H, Household Employment
Taxes, is used to report taxes paid
to household employees.
Copyright © 2014 A Paychex Company.
• If you paid a household employee cash
wages of $1,900 or more during a calendar
year...
So, Is the Person in Your Home
Considered an Employee?
The IRS defines a household employee as:
“If you hired someone to d...
• Nanny
• Babysitter
• Caretaker
• Private Nurse or
Health Aide
• Housekeeper or Maid
Household Employees
May Include
• Ga...
Where & When to File
Schedule H?
File Schedule H at the same time as
your Form 1040 by the April
deadline.
If you use Sure...
Exception
If you file for an extension, you can
hold off on your Schedule H and
send it with your new due date.
Copyright © 2014 A Paychex Company.
2 Things to Know for
Record Keeping
Keep copies of Schedule H for a
minimum of 4 years...
Copyright © 2014 A Paychex Company.
2 Things to Know for
Record Keeping
Each payday, record and keep
amounts and dates for...
MORE HELPFUL
PAYROLL TIPS
Visit The Payroll Blog for more
helpful tips for your small business
and for small business payr...
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Breaking Down the Schedule H Form

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How familiar are you with the Schedule H? This form, also known as Household Employment Taxes, could be used if you have a nanny, housekeeper, home health aide and several other employees you may hire in your home. Knowing when and how to fill it out is not always easy. Here we break it down for you.

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Breaking Down the Schedule H Form

  1. 1. Breaking Down the Schedule H (Form 1040) Copyright © 2015 A Paychex Company.
  2. 2. What is the Schedule H? Schedule H, Household Employment Taxes, is used to report taxes paid to household employees.
  3. 3. Copyright © 2014 A Paychex Company. • If you paid a household employee cash wages of $1,900 or more during a calendar year. • If you withheld federal income tax for a household employee during a calendar year. • If you paid total cash wages of $1,000 or more in any calendar quarter of the current or previous year to all household employees. When Do You Need to Pay It?
  4. 4. So, Is the Person in Your Home Considered an Employee? The IRS defines a household employee as: “If you hired someone to do household work and you could control what work he or she did and how he or she did it, you had a household employee. This is true even if you gave the employee freedom of action. What matters is that you had the right to control the details of how the work was done.”
  5. 5. • Nanny • Babysitter • Caretaker • Private Nurse or Health Aide • Housekeeper or Maid Household Employees May Include • Gardner or Landscaper • Personal Chauffer • Personal Chef • Personal Assistant
  6. 6. Where & When to File Schedule H? File Schedule H at the same time as your Form 1040 by the April deadline. If you use SurePayroll, we’ll provide you with a signature-ready Schedule H, making it really easy.
  7. 7. Exception If you file for an extension, you can hold off on your Schedule H and send it with your new due date.
  8. 8. Copyright © 2014 A Paychex Company. 2 Things to Know for Record Keeping Keep copies of Schedule H for a minimum of 4 years from due date.
  9. 9. Copyright © 2014 A Paychex Company. 2 Things to Know for Record Keeping Each payday, record and keep amounts and dates for: • Non-cash & cash wage payments • Social Security & Medicare withheld • Federal Income Tax
  10. 10. MORE HELPFUL PAYROLL TIPS Visit The Payroll Blog for more helpful tips for your small business and for small business payroll! Easy. Online. SurePayroll. Discover More Copyright © 2015 A Paychex Company.

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