Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.

IRSIndividual Income Tax (1040 Series)

Official form guide

Form 1040-SH: 1040 (Schedule H)

Schedule H (Form 1040) is used to report household employment taxes when you paid wages to a nanny, housekeeper, or other domestic employee. File it with your individual income tax return for the year you incurred those wages.

Fillable formOpen in Editor->Download blank PDF

Need help with Form 1040-SH?

Open it in the AI Editor for field guidance, checks, and PDF export.

Fillable formOpen in Editor->

Form Overview

IRS Form 1040-SH - 1040 (Schedule H)

Schedule H (Form 1040) is used to report household employment taxes when you paid wages to a nanny, housekeeper, or other domestic employee. File it with your individual income tax return for the year you incurred those wages.

It captures wages paid, taxes withheld, employer’s share of Social Security and Medicare, and federal unemployment tax (FUTA).

Risk Radar

Scan points
  • 1One missed Schedule H line can trigger a penalty that exceeds the tax you owe.
  • 2Using the wrong tax year’s wage thresholds
  • 3Failing to include employer‑paid Social Security/Medicare
  • 4Omitting FUTA tax when required
  • 5Mismatched totals between Schedule H and Form 1040

Plain English

If you hired someone to work in your home and you paid them $2,400 or more in 2024, you must calculate Social Security, Medicare, and federal unemployment taxes on Schedule H. The numbers you enter become part of your regular 1040 filing.

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.

AI co-pilot

Fill it faster. Catch mistakes before you file.

Explains confusing fields in plain English
Flags missing signatures, dates, IDs, and attachments
Keeps the PDF ready for editor, send, and proof flows
Open AI workspace->

Glossary Terms

individualincome taxfederalincome

Hover a term to preview the meaning.

What this form is for

  • Use when you paid a household employee $2,400 or more in 2024.
  • Do not use if the worker is an independent contractor.
  • If you only paid wages below the threshold, no Schedule H is required.

Form selector

Use this form or another form?

Employee is a non‑resident alien

Different tax rules for non‑resident workers

✓ Verify residency status first

Form 1040‑NR Schedule H

You have multiple household employees

May need quarterly filings in addition to Schedule H

✓ Check quarterly filing requirements

Form 941 (quarterly)

Deadline or filing window

Schedule H must be filed with your Form 1040 by the regular April 15 deadline for the tax year, unless you obtain an automatic six‑month extension by filing Form 4868. Extensions apply to the entire return, not just Schedule H.

  • —Total wages paid | Sum of all payroll checks | Total wages | Verify no double‑counting
  • —Employer Social Security tax | Total wages × 6.2% | SS tax due | Round to nearest cent

Checklist

What you need before filling it out

1

Wages paid

Payroll register or pay stubs · Employer records

⚠ Often omitted tips or cash payments✕ High
2

Employee SSN

Copy of employee’s Social Security card · Employee‑provided info

⚠ Typos common✕ Medium
3

Tax withheld

Payroll tax summary · Payroll software printout

⚠ Missing withholding entries✕ High
4

FUTA tax calculation

IRS FUTA rate table · IRS Publication 15‑A

⚠ Using outdated rate✕ Medium

Before you submit

  1. 1Confirm total wages meet the $2,400 threshold
  2. 2Verify employee’s name and SSN match IRS records
  3. 3Check Social Security and Medicare calculations against current rates
  4. 4Ensure FUTA tax is calculated if applicable
  5. 5Match Schedule H totals with the tax liability line on Form 1040
  6. 6Attach Schedule H to the front of the 1040
  7. 7Sign and date Form 1040
  8. 8Include any required payment with the return
  9. 9Retain copies of payroll records for at least three years
  10. 10If e‑filing, confirm the software transmitted Schedule H

How to file this form

  1. 1Gather payroll documents and employee information
  2. 2Calculate employer taxes using IRS tables for the tax year
  3. 3Enter figures on Schedule H lines 1‑7
  4. 4Transfer the total tax due to Form 1040 line 23 (2024 version)
  5. 5Attach Schedule H to the front of the 1040 if filing paper
  6. 6E‑file using software that supports Schedule H, or mail to the correct IRS address
  7. 7Keep a copy of the complete return and supporting payroll records

Known limitations

  1. 1IRS instructions do not provide a built‑in calculator; you must compute manually or use software.
  2. 2Form does not validate employee classification; misuse can cause penalties.
  3. 3Paper filing requires exact placement of Schedule H; mis‑ordering can delay processing.

Field map

Compact field-by-field guide

10 fields

Personal Info

3 items

Full Legal Name

Enter your legal first and last name as shown on your Social Security card.

Requiredtext
Social Security Number

Your SSN must match IRS records exactly.

Requiredssn
Home Address

Current mailing address including street, city, state, and ZIP code.

Requiredtext

Filing Status

1 items

Filing Status

Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.

Requiredselect

Income

1 items

Total Income

Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.

Requiredamount

Adjustments

1 items

Adjusted Gross Income (AGI)

Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.

Requiredamount

Deductions

1 items

Standard or Itemized Deduction

Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.

Requiredamount

Tax

1 items

Taxable Income

AGI minus deductions. This determines your tax bracket and the amount of tax owed.

Requiredamount

Payments

1 items

Total Payments and Credits

Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.

amount

Signatures

1 items

Signature

You must sign and date the return. Unsigned returns are invalid.

Requiredsignature
This compact map shows typical fields for this form type. The AI Editor gives precise field guidance after you open the PDF.

Almost done reviewing the fields?

Fillable formOpen in Editor->
Current form status
IRS

The 2024 Schedule H is the latest edition and is available on IRS.gov. No revisions have been issued for the 2024 tax year.

What changed or needs a fresh check

  • Edition date: 2024
  • Fee: No separate filing fee
  • Mailing address: See 1040 instructions for state‑specific IRS address
  • Electronic filing: Supported by most major tax software
  • Signature requirement: Must sign Form 1040 (Schedule H has no separate signature)
  • Paper size: 8.5" x 11"

Form Preview

Form 1040-SH page 1

Page 1

Form 1040-SH page 2

Page 2

Open in AI Editor →

Quick Facts

Any U.S. taxpayer who employed a household worker and met the wage threshold files Schedule H.
It captures wages paid, taxes withheld, employer’s share of Social Security and Medicare, and federal unemployment tax (FUTA).
Attach Schedule H to your Form 1040 by the regular April 15 filing deadline (or the extended deadline if you filed for an extension).
Mail the completed Schedule H with your 1040 to the IRS address listed in the 1040 instructions for your state, or file electronically if using approved tax software that supports Schedule H.
Errors can lead to under‑payment penalties, interest, or a notice from the IRS that your household employee’s tax record is incomplete.
1. Gather all payroll records for the household employee (pay stubs, time sheets, and tax withholdings). 2. Calculate total wages, Social Security, Medicare, and FUTA using the IRS tables for the tax year. 3. Complete Schedule H line by line, entering totals and any withheld amounts. 4. Transfer the calculated tax liability to the appropriate line on Form 1040 and sign the return.

Downloads

Blank Form 1040-SH↗Instructions↗

Fill Form 1040-SH

AI-powered guidance for every field

Fillable formOpen in Editor->

Free to start / No account required

After you file

  1. 1Store the filed return and all payroll records in a safe place.
  2. 2Monitor your IRS account for any notices about Schedule H.
  3. 3If you receive a notice, respond within the stated timeframe.
  4. 4Pay any assessed penalties or interest promptly.
  5. 5Update your payroll system for the next tax year.
  6. 6Consider quarterly filing of Form 941 if future wages exceed $1,000 per quarter.

Sources

  • SRCIRS Schedule H (Form 1040) 2024 instructionswage threshold $2,400
  • SRCIRS Publication 15‑Aemployer tax guide for household employees ,
  • SRC2024
  • SRC1040
  • SRCinstructionsattachment and mailing address details
  • SRCIRS Form 4868extension rules apply to entire return
  • SRCIRS Publication 15Social Security and Medicare rates for 2024
  • SRCIRS FUTA rate table2024 rate 6.0% on first $7,000
  • SRCIRS Form 941quarterly filing requirement reference
  • SRCIRS Form 1040‑Xamendment process
  • SRCIRS Form 941‑Xcorrection of quarterly filings
  • SRCNot clearly stated in the provided official source

Common confusion points

Threshold amount

$2,400 vs. $2,500 in older years

→ Verify the current year’s threshold

FUTA applicability

Not required if total FUTA taxable wages are $7,000

→ Check total wages

Employee vs. contractor

Misclassification leads to penalties

→ Confirm IRS definition

Quarterly vs. annual filing

Some employers must file Form 941 quarterly

→ Review payroll frequency

State unemployment tax

Schedule H does not cover state taxes

→ File separate state forms if needed

Workflow map

Related forms and next steps

5 signals

Before

Collect payroll records

Current

1040-SH

After

Form 1040‑X for amendments

Often used with

Form 1040 (main return)Form 941 (quarterly payroll tax) if required

⚠ If something goes wrong

  • Form 941‑X to correct quarterly filings

Ready to get started?

Upload the form or open it in the AI Editor for intelligent guidance

Fillable formOpen in Editor->

Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Verify current license terms with the source agency before reuse outside this platform.

Never sign without understanding every clause.

BrieflyGo reviews your contracts in plain English — instantly.

Try for free →