Fill out Schedule H (Household Employment Taxes) online
Schedule H is used to report and pay employment taxes for household employees such as nannies, housekeepers, gardeners, and in-home caregivers. It covers Social Security, Medicare, and federal unemployment (FUTA) taxes that the household employer owes.
How to fill out Schedule H (Household Employment Taxes)
Determine if you have a household employee
A household employee is someone who works in or around your home and whose work you control. Independent contractors (who control how the work is done) are not household employees. Common household employees include nannies, housekeepers, and private nurses.
Calculate Social Security and Medicare taxes (Part A)
Enter total cash wages paid to household employees. Calculate the employer and employee shares of Social Security tax (6.2% each) and Medicare tax (1.45% each). If you did not withhold the employee share, you are responsible for the full amount.
Calculate federal unemployment tax (Part B)
If you paid $1,000 or more in total wages to household employees in any calendar quarter, you owe FUTA tax. Calculate 6% of the first $7,000 in wages per employee, minus any credit for state unemployment taxes paid.
Report totals on your Form 1040
Enter the total household employment taxes on line 26. This amount is reported on Schedule 2, Part II of your Form 1040. Include the tax in your total tax liability or adjust your withholding or estimated payments accordingly.
About Schedule H (Household Employment Taxes)
Who needs this form
Anyone who paid a household employee $2,700 or more in cash wages during the tax year (threshold may change annually). This includes wages paid to nannies, housekeepers, cooks, gardeners, elder caregivers, and other domestic workers who are not independent contractors.
Where to submit
Attach Schedule H to your Form 1040 when filing. The total household employment taxes from line 26 are reported on Schedule 2 of Form 1040.
Source and content freshness
- Reviewed: 2026-02-24
- Check the latest official form instructions for the filing year that applies to you.
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Misclassifying a household employee as an independent contractor to avoid employment taxes
- Not withholding Social Security and Medicare taxes from the employee wages
- Forgetting to pay federal unemployment tax (FUTA) when wages exceed $1,000 in any calendar quarter
- Not providing the employee with a W-2 by January 31 of the following year
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Do I need to give my nanny a W-2?
Yes. If you paid your nanny $2,700 or more in cash wages during the year (check the current year threshold), you must provide a W-2 by January 31 of the following year. You must also file Schedule H with your personal tax return to report and pay the household employment taxes.
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