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Official form guide
Form 886-HH: 886-H-HOH
Form 886-HH is the annual return for household employment taxes. Use it to report Social Security, Medicare, and federal unemployment taxes for a household employee.
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IRS Form 886-HH - 886-H-HOH
Form 886-HH is the annual return for household employment taxes. Use it to report Social Security, Medicare, and federal unemployment taxes for a household employee.
Risk Radar
Scan points- 1A single typo in the employee’s SSN can invalidate the entire return.
- 2Incorrect employee Social Security number
- 3Mis‑calculated tax rates or wages
- 4Missing employer signature
- 5Sending to the wrong IRS mailing address
Plain English
If you hired a nanny, caretaker, or other household worker and paid them $2,300 or more in a year, you must file this form. It tells the IRS how much you owe for Social Security, Medicare, and FUTA taxes.
Submission Date
- Filing date: 2020-07-31 22:10:23
- 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 when you paid a household employee $2,300+ in a calendar year.
- Do not use for non‑household employees or independent contractors.
- Check Form 1040 Schedule H if you also file a personal income return.
Form selector
Use this form or another form?
Employee earned <$2,300
No household tax liability
✓ Verify wage threshold first
Multiple household employees
Separate returns may be needed
✓ Confirm each employee meets the $2,300 threshold
You are a seasonal employer only a few weeks
Same filing rules apply
✓ Check total annual wages
Deadline or filing window
The return is due when you file your individual income tax return, generally April 15 of the year after the wages were paid. If you obtain a filing extension for Form 1040, the deadline for Form 886‑HH extends automatically. No separate deadline is published.
- —Total wages paid | Multiply wages by 0.124 (Social Security) + 0.029 (Medicare) | Employer tax due | Round to nearest dollar
Checklist
What you need before filling it out
Employee SSN
Social Security card or W‑2 · Employee records
Total wages
Payroll ledger or pay stubs · Payroll records
Tax deposits
Bank statements or EFTPS confirmations · Deposit receipts
Employer EIN
IRS notice or prior return · Business records
Before you submit
- 1Verify employee SSN matches Social Security records
- 2Confirm total wages meet the $2,300 threshold
- 3Re‑calculate Social Security and Medicare taxes
- 4Check that all prior deposits are listed
- 5Attach Schedule H if required
- 6Sign and date the form
- 7Use the correct mailing address for your state
- 8Include a copy of the employee’s W‑2 if filing by mail
- 9Retain a copy for your records
- 10If e‑filing, confirm acceptance receipt
How to file this form
- 1Gather payroll records and deposit confirmations
- 2Calculate employer and employee tax amounts
- 3Complete Form 886‑HH line by line
- 4Attach Schedule H when applicable
- 5Sign the return
- 6Mail to the address in the instructions or submit electronically
- 7Keep proof of mailing or e‑file confirmation
Known limitations
- 1Form does not cover state unemployment taxes
- 2Only for household employees; not for other domestic workers
- 3No built‑in error checking in the PDF
- 4Electronic filing is limited to certain software providers
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 886‑HH is currently released for tax year 2023. The latest PDF is dated January 2024. Verify the edition date before using.
What changed or needs a fresh check
- Edition date – confirm the form is the 2024 edition
- Fee – no filing fee for Form 886‑HH
- Mailing address – use the address in the current instructions
- Electronic filing eligibility – verify if you qualify for e‑file
- Signature block – ensure the employer signs and dates
Quick Facts
Downloads
After you file
- 1File a copy with your personal tax records
- 2Reconcile the tax due with any deposits made
- 3Monitor IRS notices for adjustments or penalties
- 4Update payroll records for the next year
- 5Store the form for at least four years
- 6If you receive a notice, respond within the stated timeframe
Common confusion points
Threshold amount
$2,300 is for 2023; many think it’s $2,400
→ Verify the current year’s threshold
Employee vs. independent contractor
Mis‑classifying
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Source transparency
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