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IRSCorporate Tax (1120 Series)

Official form guide

Form 1120-SH: 1120 (Schedule H)

Form 1120‑SH is Schedule H attached to corporate Form 1120. It reports household employment taxes for corporations that employ household workers.

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Form Overview

IRS Form 1120-SH - 1120 (Schedule H)

Form 1120‑SH is Schedule H attached to corporate Form 1120. It reports household employment taxes for corporations that employ household workers.

It captures total household wages, tips, taxable fringe benefits, and the calculated employer payroll taxes (Social Security, Medicare, FUTA).

Risk Radar

Scan points
  • 1A single mis‑calculated payroll tax can generate a $500 penalty per quarter.
  • 2Incorrect wage total due to missed cash tips
  • 3Using employee’s Social Security number instead of employer’s EIN on the schedule
  • 4Failing to include all taxable fringe benefits
  • 5Miscalculating FUTA because of incorrect credit amount

Plain English

If a corporation hires a nanny, caretaker, or other household employee, it must file Schedule H to show the Social Security, Medicare, and federal unemployment taxes it owes. The schedule is a supplemental page to the regular corporate income‑tax return.

Submission Date

  • Filing date: 2012-07-17 00:00:00
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

federalemployincome

Hover a term to preview the meaning.

What this form is for

  • Use when a corporation pays household employee wages.
  • Do not use for sole proprietors or partnerships—those file Schedule H (Form 1040).
  • Check Form 941 if quarterly payroll tax deposits are required.

Form selector

Use this form or another form?

Corporation with no household employees

No payroll tax liability to report

✓ Verify employee count before filing

No Schedule H needed

S‑corporation paying household wages

Same reporting rules apply

✓ Ensure correct corporate tax form is used

Form 1120‑S with Schedule H attachment

Deadline or filing window

Schedule H follows the corporate filing deadline—generally the 15th day of the fourth month after year‑end (April 15 for calendar‑year corporations). Extensions push the deadline to the 15th day of the tenth month (October 15).

  • —Total household wages | Sum of wages + tips + taxable benefits | Payroll tax liability | Verify all wage sources are included

Checklist

What you need before filling it out

1

Line 1 – Total wages

Payroll register, pay stubs · Employer’s payroll system

⚠ Forgetting cash tips✕ High
2

Line 2 – Social Security tax

Wage total × 6.2% · IRS rate tables

⚠ Using wrong percentage✕ Medium
3

Line 3 – Medicare tax

Wage total × 1.45% · IRS rate tables

⚠ Omitting additional Medicare surtax✕ Low
4

Line 5 – FUTA tax

Wage total × 0.6% (after credit) · FUTA rate tables

⚠ Applying 6.0% instead of 0.6%✕ High
5

Signature block

Corporate officer signature · Form 1120 signature page

⚠ Missing signature✕ High

Before you submit

  1. 1Confirm corporation has at least one household employee.
  2. 2Reconcile payroll records to total wages on line 1.
  3. 3Apply correct Social Security, Medicare, and FUTA rates.
  4. 4Verify employer’s EIN appears on the top of Schedule H.
  5. 5Attach Schedule H to the completed Form 1120.
  6. 6Check that the corporate officer’s signature is present on Form 1120.
  7. 7Ensure the filing address matches the corporate filing address.
  8. 8If e‑filing, confirm the provider includes Schedule H in the transmission.
  9. 9Retain a copy of the payroll register for 4 years.
  10. 10Mark the filing date on the return.

How to file this form

  1. 1Collect all household payroll documents for the tax year.
  2. 2Calculate total wages, tips, and taxable fringe benefits.
  3. 3Compute Social Security, Medicare, and FUTA taxes using current rates.
  4. 4Enter amounts on Schedule H lines 1‑6.
  5. 5Attach Schedule H to Form 1120 and sign the corporate return.
  6. 6Mail to the IRS address for corporate returns or submit via an approved e‑file system.
  7. 7If an extension is filed, note the new due date on the return.

Known limitations

  1. 1IRS instructions do not detail how to treat employer‑provided meals; use general payroll guidance.
  2. 2The form does not capture state household employment taxes.
  3. 3FUTA credit calculations assume the employer is eligible for the maximum 5.4% credit.
  4. 4No built‑in validation for mismatched EIN between Form 1120 and Schedule H.

Field map

Compact field-by-field guide

9 fields

Entity Info

2 items

Corporation Name and EIN

Full legal name of the corporation and its Employer Identification Number.

Requiredtext
Address and Date Incorporated

Current mailing address and date of incorporation.

Requiredtext

Income

3 items

Gross Receipts or Sales

Total revenue from business operations before deducting costs.

Requiredamount
Cost of Goods Sold

Direct costs attributable to producing goods sold by the corporation.

amount
Total Income

Gross receipts minus cost of goods sold and returns/allowances.

Requiredamount

Deductions

1 items

Total Deductions

Sum of all business expenses including compensation, rent, interest, taxes, and depreciation.

Requiredamount

Tax

2 items

Taxable Income

Total income minus total deductions.

Requiredamount
Total Tax

Tax calculated on taxable income using the applicable corporate tax rate, minus any credits.

Requiredamount

Signatures

1 items

Officer Signature

An authorized corporate officer must sign and date the return.

Requiredsignature
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Current form status
IRS

Form 1120‑SH is active for tax years beginning on or after January 1, 2022. The latest revision is the 2024 edition, published February 2024.

What changed or needs a fresh check

  • Edition date: 2024 (latest IRS revision)
  • Fee: None – attached to Form 1120 at no extra cost
  • Mailing address: Use the address in Form 1120 instructions for your state
  • E‑file eligibility: Must be filed with an approved corporate e‑file provider
  • Signature requirement: Corporate officer signature on Form 1120 covers Schedule H

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Form 1120-SH page 2

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Quick Facts

Corporations that pay wages to household employees file this schedule.
It captures total household wages, tips, taxable fringe benefits, and the calculated employer payroll taxes (Social Security, Medicare, FUTA).
Schedule H is filed with the corporate income‑tax return, generally by the 15th day of the fourth month after the corporation’s tax year ends (April 15 for calendar‑year filers).
Submit the completed Schedule H as part of Form 1120 to the IRS address listed in the Form 1120 instructions, or e‑file using an approved corporate e‑file provider.
Errors can trigger penalties for underpayment of payroll taxes and may delay processing of the corporate return.
Gather all household payroll records for the tax year. Complete the wage totals on line 1, calculate Social Security and Medicare tax on lines 2‑4, compute FUTA on line 5, and total the liability on line 6. Attach Schedule H to Form 1120, sign, and file by the corporate deadline.

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After you file

  1. 1Keep a copy of the filed Form 1120 and Schedule H for at least four years.
  2. 2Store payroll registers and supporting documents in the same file.
  3. 3Monitor quarterly payroll tax deposits (Form 941) to ensure they match Schedule H totals.
  4. 4If a notice arrives, compare the IRS’s reported liability with your Schedule H calculations.
  5. 5Update corporate accounting software with the final payroll tax expense.
  6. 6Track the filing confirmation number if e‑filed.

Sources

  • SRCIRS Instructions for Form 1120Schedule H section
  • SRCIRS Publication 15‑B (Employer’s Tax Guide to Household Employees)
  • SRCIRS Form 1120‑SH (Schedule H) PDF, revision 2024
  • SRCIRS e‑file provider guidelines for corporate returns
  • SRCIRS Penalty HandbookPayroll tax penalties
  • SRCNot clearly stated in the provided official source

Common confusion points

Household employee vs. regular employee

Misclassification leads to wrong form

→ Verify employee works in a private home

Using Schedule H (Form 1040) vs. Schedule H (Form 1120)

Same name, different tax entity

→ Check corporate status before filing

FUTA credit amount

Credit varies by state unemployment tax paid

→ Confirm credit eligibility in instructions

Tax year vs. calendar year

Corporate year may differ from calendar

→ Use corporation’s fiscal year end on the schedule

E‑file attachment requirement

Some providers omit Schedule H

→ Confirm attachment before final submission

Workflow map

Related forms and next steps

5 signals

Before

Form 941 – Quarterly payroll tax returns

Current

1120-SH

After

Form 940 – Annual FUTA tax return (if separate filing required)

Often used with

Form 1120 – Corporate income tax return

⚠ If something goes wrong

  • Form 941‑X – Adjusted payroll tax return
  • Skip Schedule H

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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.
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