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Form 1040-SH: 1040 (Schedule H)
IRS Form 1040 (Schedule H) is used to report household employment taxes paid by a taxpayer. If total quarterly wages are $1,000 or more in 2024 or 2025, Part II must be completed; the FUTA tax rate for 2025 is 6.0%.
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IRS Form 1040-SH - 1040 (Schedule H)
IRS Form 1040 (Schedule H) is used to report household employment taxes paid by a taxpayer. If total quarterly wages are $1,000 or more in 2024 or 2025, Part II must be completed; the FUTA tax rate for 2025 is 6.0%.
Risk Radar
Scan points- 1Do not make a separate payment; all taxes must be paid with the completed Schedule H.
- 2Failing to complete Part II when quarterly wages reach $1,000 or more in 2024/2025.
- 3Not paying all state unemployment contributions by the due date if required for fiscal year filers.
- 4Entering an amount on Schedule H, line 8 when it should be -0- (if checked 'Yes' on line C).
- 5Forgetting to include the final total from Schedule H, line 26 onto Form 1040, line 9.
Plain English
This form details the taxes paid to household employees, such as domestic help or gardeners. It helps calculate the federal unemployment (FUTA) tax owed based on wages and determines if other specific payments need reporting. Taxpayers use this information to accurately report their total employment taxes when filing Form 1040.
Submission Date
- Filing date: 2025-12-04 14:00:44
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you have household employees for 2025 and need to report the associated employment taxes.
- Do not use it when you are a calendar year taxpayer with no household employees for 2025, as filing Schedule H by itself is unnecessary in that case.
- Check Form 1040 instead when you are required to file Form 1040 and need to attach the tax information.
Form selector
Use this form or another form?
Filing with a specific form
Schedule H must be attached to this return if it is filed for 2025.
✓ Check that Schedule H is included with your Form 1040-SR.
Filing without a main return
If you have employees but are not required to file another return, mail Schedule H by itself by April 15, 2026.
✓ Ensure the payment instructions listed for filing alone apply to your location.
Using a paid preparer
A paid preparer must complete and sign this section if they were paid to prepare Schedule H and are not your employee.
✓ Verify the preparer has signed in the designated area.
Deadline or filing window
If you are a fiscal year filer, the deadline is your return's due date (including extensions). If you are a calendar year taxpayer and have household employees but don't need to file Form 1040, the deadline is April 15, 2026.
Checklist
What you need before filling it out
Total Quarterly Wages (Line 15)
Total wages paid in cash in 2025 · Line 15 on Schedule H
Social Security Tax Rate
6.2% each for employee and employer · Instructions p.1 / Form
Medicare Tax Rate
1.45% each for employee and employer · Instructions p.1 / Form
Credit for State Unemployment (Line 17)
Amount paid after April 15, 2026 · Section B, Line 17
Filing Deadline (Paper)
April 15, 2026 · Instructions p.3 / Form
Paid Preparer Signature
Signatures and required information · Paid Preparer Use Only section
Before you submit
- 1Verify that the wages on line 15 have been multiplied by 0.6% (0.006) and the result is entered on line 16.
- 2Confirm all applicable columns in Section B, Line 17 are completed, even if an experience rate was not provided.
- 3Check that you have followed the specific instructions for completing lines 17 through 24 based on your answers to lines 10, 11, or 12 (if 'No' was checked).
- 4If filing with Form 1040, ensure Schedule H is attached and mailed to the address listed in the tax return instructions.
- 5If mailing Schedule H alone, confirm you are using the correct address for your location (as per Instructions p.11).
- 6Ensure your check or money order is made payable exactly to “United States Treasury” and that this payment covers all due household employment taxes.
- 7Confirm that if you used a paid preparer, they have signed their section unless you are attaching Schedule H to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041.
How to file this form
- 1Complete all required lines of Schedule H, paying close attention to the applicable columns in Section B, Line 17.
- 2Calculate and enter the result of multiplying wages on line 15 by 0.6% onto line 16.
- 3Determine if you must file with Form 1040 (or related forms) or if you are filing Schedule H alone, then use the corresponding mailing address.
- 4Prepare a payment to the “United States Treasury” for the total household employment taxes due. Do not send cash.
- 5Mail your completed Schedule H and payment by April 15, 2026 (or by your fiscal year due date if applicable).
- 6Keep a copy of the submitted Form 1040 (Schedule H) for your records.
Known limitations
- 1If a taxpayer does not file Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041, they must mail only the completed Schedule H (Part IV) to the address shown in the tax return instructions.
- 2When attaching Schedule H to Form 1040, 1040-SR, and 1040-SS, there can be a maximum of two Schedules H attached: one for each primary and secondary taxpayer.
- 3If attaching Schedule H to Form 1040-NR, the employer's name on Schedule H must match the name shown on Form 1040-NR.
- 4If attaching Schedule H to Form 1041, the employer's name on Schedule H must match the name of the estate or trust shown on Form 1041.
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25. For the latest information regarding Schedule H and its instructions, users should check IRS.gov/ScheduleH.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Tax year covered — confirm the form covers 2025 taxes.
- Filing deadline (Paper) — confirm the due date is April 15, 2026.
- Payment payee — confirm your check or money order is payable to “United States Treasury”.
- Social Security Rate — confirm the rate is 6.2% each for employee and employer.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed return and Schedule H.
- 2If using Certified Mail to file paper returns, change the ZIP code for the SSA address to “18769-0002”.
- 3If filing with an IRS-approved private delivery service (PDS), add “Attn: W-2 Process, 1150 E. Mountain Drive” to the mailing address and use ZIP code “18702-7997”.
- 4A paid preparer must give the filer a copy of the return in addition to the copy sent to the IRS.
Sources
- SRCInstructions p.2 — Paid preparer must complete and sign their section of Schedule H unless attaching to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041.
- SRCInstructions p.3 — Household employers need an EIN to file Schedule H; one can be applied for online at IRS.gov/EIN.
- SRCInstructions p.3 — When hiring a household employee on a regular basis, both the employer and employee must complete part of USCIS Form I-9.
- SRCInstructions p.4 — Copy A of Form W-2 must be filed with Form W-3 at the SSA address: Direct Operations Center Wilkes-Barre, PA 18769-0001.
- SRCInstructions p.7 — If filing Form 1040/1040-SR, enter Schedule H line 8 amount on Schedule 2 (Form 1040), line 9.
- SRCInstructions p.11 — If the filer does not live in a specific location (implied by context of address listing), they must mail their completed Schedule H and payment to the address shown below that applies to them.
Common confusion points
Who needs to file Schedule H?
A person who has household employees will need to file Schedule H.
→ Check if you have household employees.
Do I need an EIN before filing Schedule H?
Yes, if you have household employees; apply online at IRS.gov/EIN or by faxing/mailing Form SS-4.
→ Confirm you have an EIN and are not using your SSN in its place.
When must I file Schedule H for 2025?
If filing Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041 for 2025, you must attach Schedule H to it. The deadline is April 15, 2026, for paper returns (unless an extension is filed).
→ Verify the filing form and the due date listed in your instructions.
What if I use a paid preparer?
The paid preparer must complete and sign their section of Schedule H unless you are attaching it to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041.
→ Check if the preparer was paid AND is not your employee.
Where does the amount from Schedule H line 8 go?
If filing Form 1040/1040-SR, it goes on Schedule 2 (Form 1040), line 9; for 1040-NR, it goes on Schedule 2 (Form 1040), line 9; and for 1040-SS, it goes on Form 1040-SS, Part I, line 4.
→ Check the specific form you are filing with to determine the correct placement.
What if I don't file any of the main forms (1040, etc.)?
Complete Schedule H, Part IV, and mail it with payment to the address shown in your tax return instructions.
→ Confirm that no other primary tax form requires you to attach or reference Schedule H.
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Questions about IRS Form 1040-SH
What is IRS Form 1040-SH used for?
This form details the taxes paid to household employees, such as domestic help or gardeners. It helps calculate the federal unemployment (FUTA) tax owed based on wages and determines if other specific payments need reporting. Taxpayers use this information to accurately report their total employment taxes when filing Form 1040.
Who must file IRS Form 1040-SH?
A calendar year taxpayer must file Schedule H for 2025 if they have household employees, even if income is below the amount requiring a tax return. Fiscal year filers must file Schedule H by the due date of their fiscal year return.
What information does IRS Form 1040-SH require?
The form collects details on employment taxes paid, including amounts that feed into lines like 8 and 26. Part II specifically addresses Federal Unemployment (FUTA) Tax, while other sections account for various penalties or voluntary contributions.
When is IRS Form 1040-SH due?
Fiscal year filers must file by the due date of their fiscal year return, including extensions. If a calendar year taxpayer has household employees but is not required to file a tax return, Schedule H must be filed by April 15, 2026.
Where do I file IRS Form 1040-SH?
If filing with Form 1040 (or related forms), mail it to the address listed in the tax return instructions. If mailing alone, use the specific address that applies based on where the taxpayer lives.
How do I complete IRS Form 1040-SH?
First, check if Part II is required (if quarterly wages are $1,000+). Then, complete lines 10 through 12 to determine Section A or B. Finally, add totals on line 26 and ensure the amount from line 26 is entered onto Schedule 2, line 9 of Form 1040 if required.
What happens if IRS Form 1040-SH is filed incorrectly?
Failure to file correctly can result in penalties or interest charges from the IRS, and payments must be made payable to “United States Treasury” for the total household employment taxes due.
Who needs to file Schedule H?
A person who has household employees will need to file Schedule H. Check if you have household employees.
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