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Form 1040-SHS: 1040 (Schedule H) (sp)
IRS Form 1040 (Schedule H) is used to report state and local unemployment tax contributions for those filing Form 1040. If the total quarterly wages are $1,000 or more, Part II must be completed.
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IRS Form 1040-SHS - 1040 (Schedule H) (sp)
IRS Form 1040 (Schedule H) is used to report state and local unemployment tax contributions for those filing Form 1040. If the total quarterly wages are $1,000 or more, Part II must be completed.
Risk Radar
Scan points- 1If quarterly wages do not meet the threshold, omitting Section A is mandatory before completing Section B.
- 2Omitting Section A entirely when the quarterly wage total is less than $1,000.
- 3Failing to complete columns (a), (b), and (h) even if no state rate is assigned.
- 4Completing only Section A when the quarterly wage total meets or exceeds $1,000.
- 5Not completing lines 2 and 6 before calculating the lesser amount on line 8.
Plain English
This form helps taxpayers report how much they paid into their state's unemployment fund. It details the wages that were subject to federal unemployment tax (FUTA) and any specific state taxes. The information allows the IRS to calculate the correct federal tax credit owed by the taxpayer.
Submission Date
- Filing date: 2026-01-05 16:10:40
- 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 are filing with Form 1040 and need to report state and local unemployment tax contributions for domestic employee wages.
- Do not use this form if the taxpayer did not have any domestic employees in 2025, as noted on Form 1040 (Schedule H) itself.
- Check Form 1040-SR instead when filing with a return based on a prior year's income.
Form selector
Use this form or another form?
Filing with Form 1040
This form is used to attach Schedule H to the primary tax return.
✓ Ensure you are reporting domestic employee wages.
Filing with Form 1041
Use this when filing a quarterly payment of estimated taxes, as noted on the schedule header.
✓ The attachment sequence number for Schedule H is 44.
Filing with Form 1040-SS
This form must be attached to the main Form 1040 when reporting domestic employee wages.
✓ Verify that you are using the correct edition (20/25).
Deadline or filing window
The trigger event for filing relates to any quarter in 2024 or 2025. If a quarterly total is $1,000 or more, Part II must be completed. The source does not state a specific deadline date but implies the reporting period governs when it must be submitted.
Checklist
What you need before filling it out
Form Title
Form 1040 (Schedule H) · Attachment to Form 1040
Filing Requirement
$2,800 in cash wages in 2025 · Question on Form 1040 (Schedule H)
Tax Rates (Social Security/Medicare)
6.2% / 1.45% · Instructions p.1
SS Wage Base Limit
$176,100 · Instructions p.1
Filer Status Check
Taxpayers filing on a calendar year basis without domestic employees in 2025 · Form 1040 (Schedule H)
Exclusion Amounts
$325 monthly for qualified parking/mileage · Instructions p.1
Before you submit
- 1Verify that the revision date on Form 1040 (Schedule H) reads 20/25.
- 2Confirm the Name of Employer is accurately printed in the designated field.
- 3Ensure the Social Security Number and EIN are correctly entered for the employer.
- 4Answer the question: 'Did you pay any domestic employee cash wages of $2,800 or more in 2025?'
- 5If answering yes to the wage question, confirm that the form is attached to Form 1040 (or other specified forms).
- 6Check if the taxpayer filed on a calendar year basis and had no domestic employees in 2025.
- 7Ensure all tax rates referenced (6.2% SS / 1.45% Medicare) align with the source.
How to file this form
- 1Complete Form 1040 (Schedule H) by entering the employer's Name, Social Security Number, and EIN.
- 2Answer the question regarding whether domestic employee cash wages reached $2,800 or more in 2025.
- 3Calculate and report wages using the stated rates ($176,100 SS limit; no Medicare limit) and apply any applicable exclusions (e.g., $325/month).
- 4Attach Form 1040 (Schedule H) to your main Form 1040 (or Form 1040-SR, 1040-SS, or 1040-NR).
- 5Sign and date the form before mailing it to the IRS.
Known limitations
- 1The form does not need to be completed for 2025 if a filer is reporting on a natural year basis and had no domestic employees in 2025.
- 2If attaching the Form 1040 (Schedule H) to Form 1040-NR, the name listed must match the name shown on the Form 1040-NR.
- 3If attaching the Form 1040 (Schedule H) to Form 1041, the name listed must match the name of the estate or trust shown on that form.
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 of IRS Form 1040 (Schedule H) is 20/25. For the most recent information regarding Schedule H, filers can access IRS.gov/ScheduleHSP.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Latest information link — confirm access to IRS.gov/ScheduleHSP for updates.
- OMB Number — confirm it reads 1545-0074.
- Attachment Sequence — confirm it reads 44.
- Filing requirement check — confirm the question regarding $2,800 in cash wages is answered.
Quick Facts
Downloads
After you file
- 1The employer must provide a copy of the Form 1040 (Schedule H) to the taxpayer in addition to the copy filed with the IRS.
- 2Employers who are exempt from paying taxes and do not have to file a tax return can submit the Form 1040 (Schedule H) by itself.
- 3The IRS recommends that payments be made electronically when possible (for filing).
- 4If submitting Forms W-2 and W-3 electronically through the SSA’s Form W-2 Online service, the SSA will generate the information for the Form W-3 submission.
Sources
- SRCInstructions p.1 — The tax rates referenced are 6.2% for Social Security for both the employee and employer in 2025.
- SRCInstructions p.1 — Employers must file informational returns (like W-2, 1099-MISC, 1099-NEC) with the SSA or IRS.
- SRCInstructions p.4 — Taxpayers in Puerto Rico pay income tax to the Department of Hacienda del Gobierno de Puerto Rico.
- SRCInstructions p.4 — If attaching to Form 1040, 1040-SR, or 1040-SS, your name must match the name shown on your tax return.
- SRCInstructions p.8 — When presenting Forms W-2 and W-3, it is recommended to file them electronically.
- SRCForm p.1 — The Form 1040 (Schedule H) can be attached to Form 1040, 1040-SR, 1040-SS, 1040-NR or 1041.
- SRCInstructions p.4 — If attaching the Form 1040 (Schedule H) to Form 1040-SS, your name must match the name shown on that tax return.
Common confusion points
Who must complete this form?
Employers of domestic employees who are reporting wages.
→ The source states: 'Los empleadores de empleados domésticos que están exentos de pagar impuestos y que no tienen que presentar una declaración de impuestos pueden presentar el Anexo H por sí solo.'
Do I need to fill out the Form 1040 (Schedule H) if my total quarterly wages are less than $1,000?
No, because Part II must be completed only if the total quarterly wages are $1,000 or more.
→ The introductory text implies this requirement for completion.
What happens if I attach two Schedule Hs to Form 1040?
Only two can be attached: one for the primary taxpayer and one for the secondary taxpayer (if applicable).
→ Instructions p.4 states: 'Sólo dos Anexos H pueden ser adjuntados al Formulario 1040...'
When must I file this form?
The source does not state a specific filing deadline, but it references requirements related to tax payments for the year.
What if my name on the Schedule H doesn't match my tax return?
If attaching to Form 1040, 1040-SR, or 1040-SS, your name must match the name on your tax return.
→ Instructions p.4 states: 'Si está adjuntando un Anexo H al Formulario 1040, 1040-SR o 1040-SS, su nombre tiene que coincidir con el nombre que se muestra en su declaración de impuestos.'
What if I am a filer for Form 1041 (Trust/Estate)?
Your name on the Schedule H must match the name of the estate or trust shown on your Form 1041.
→ Instructions p.4 states: 'Si está adjuntando el Anexo H al Formulario 1041, su nombre tiene que coincidir con el nombre del caudal hereditario o del fideicomiso que se muestra en su declaración.'
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Questions about IRS Form 1040-SHS
What is IRS Form 1040-SHS used for?
This form helps taxpayers report how much they paid into their state's unemployment fund. It details the wages that were subject to federal unemployment tax (FUTA) and any specific state taxes. The information allows the IRS to calculate the correct federal tax credit owed by the taxpayer.
Who must file IRS Form 1040-SHS?
An employer who has employees must file Form 1040 (Schedule H). If an employer has domestic employees, they need an Employer Identification Number (EIN) to present this Anexo H.
What information does IRS Form 1040-SHS require?
The form collects details about unemployment tax payments by listing the state where contributions were paid (Section A), and it itemizes wages subject to federal unemployment tax (FUTA) in Section B. Part II specifically calculates the Federal Unemployment Tax (FUTA).
Where do I file IRS Form 1040-SHS?
The form can be filed electronically via the SSA’s Form W-2 Online service, or by mailing it to the IRS (the specific location is not detailed beyond the general instruction context).
How do I complete IRS Form 1040-SHS?
First, determine if quarterly wages are $1,000 or more; if so, mark 'Sí' and complete Section B. If less than $1,000, mark 'No' and omit Section A, completing Section B instead. Ensure all required columns (a), (b), and (h) are filled.
What happens if IRS Form 1040-SHS is filed incorrectly?
If a filer does not complete all of their corresponding columns, they will not receive the credit.
Who must complete this form?
Employers of domestic employees who are reporting wages. The source states: 'Los empleadores de empleados domésticos que están exentos de pagar impuestos y que no tienen que presentar una declaración de impuestos pueden presentar el Anexo H por sí solo.'
Do I need to fill out the Form 1040 (Schedule H) if my total quarterly wages are less than $1,000?
No, because Part II must be completed only if the total quarterly wages are $1,000 or more. The introductory text implies this requirement for completion.
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