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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 886-HHSP: 886-H-HOH (SP)

IRS Form 886-HHSP is the Household Employment Taxes – Special Payroll form. Use it to report and pay taxes for a household employee when a standard Form 1040 filing is not appropriate.

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Form Overview

IRS Form 886-HHSP - 886-H-HOH (SP)

IRS Form 886-HHSP is the Household Employment Taxes – Special Payroll form. Use it to report and pay taxes for a household employee when a standard Form 1040 filing is not appropriate.

The form captures wages paid, tax rates, calculated Social Security, Medicare, and FUTA taxes, and the employer’s identification information.

Risk Radar

Scan points
  • 1A single mis‑calculated tax amount can trigger penalties and interest.
  • 2Incorrect wage total
  • 3Using wrong tax rates for the year
  • 4Missing employer identification number
  • 5Failing to include employee’s share of taxes

Plain English

When you hire a nanny, housekeeper, or caregiver, you must handle payroll taxes. This form lets you calculate the Social Security, Medicare, and federal unemployment taxes you owe for that employee and submit the payment to the IRS.

Submission Date

  • Filing date: 2020-07-31 22:10:32
  • 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

identificationpaymentfederal

Hover a term to preview the meaning.

What this form is for

  • Use this form when you have a household employee and need to report payroll taxes.
  • Do not use it for regular employees covered by Form 941.
  • If you already filed Schedule H with Form 1040, you do not need Form 886‑HHSP.

Form selector

Use this form or another form?

Multiple household employees

Consolidates all household payroll taxes on the individual’s return

✓ Verify total wages exceed Schedule H threshold

Form 1040 Schedule H

Large payroll for a private home

Quarterly filing required for larger employers

✓ Check employee count and wage levels

Form 941

Deadline or filing window

The filing deadline is January 31 of the year following the tax year, the same date as the deadline for filing Schedule H. If you cannot meet the deadline, you may request an extension by filing Form 4868 for the individual’s return, which also extends the HHSP deadline.

  • —Total wages | Multiply wages by 0.124 (SS + Medicare) | Employer tax due | Verify wages do not exceed Social Security wage base
  • —FUTA tax | 0.006 × min(wages, $7,000) | FUTA due | Ensure correct year’s rate

Checklist

What you need before filling it out

1

Wage total

Payroll ledger or pay stubs · Employer’s records

⚠ Rounding errors common✕ Medium
2

Employer EIN

IRS notice or prior return · EIN assignment letter

⚠ Typo risk✕ Low
3

Employee SSN

Employee’s Social Security card · Copy of SSN document

⚠ Missing digits✕ High
4

Payment amount

Calculated tax due · Worksheet on form

⚠ Underpayment penalty✕ High
5

Signature

Handwritten signature · Original form

⚠ Illegible or missing✕ High

Before you submit

  1. 1Confirm total wages match payroll records.
  2. 2Re‑calculate Social Security, Medicare, and FUTA taxes.
  3. 3Verify employer EIN and employee SSN are correct.
  4. 4Ensure the correct tax year is entered.
  5. 5Sign and date the form.
  6. 6Attach a check or money order for the exact amount.
  7. 7Use the current mailing address from the instructions.
  8. 8Make a copy of the completed form for your records.
  9. 9Check that the envelope is postage‑paid and addressed properly.
  10. 10Send via certified mail if you want delivery confirmation.

How to file this form

  1. 1Gather payroll records for the calendar year.
  2. 2Calculate employee and employer tax portions using the rates for that year.
  3. 3Complete identification sections and enter calculated amounts.
  4. 4Print the form, sign, and attach payment.
  5. 5Place the form in an envelope with the correct IRS address.
  6. 6Mail the envelope before the January 31 deadline.
  7. 7Retain a copy of the{form and payment receipt for at least three years.
  8. 8If mailing after the deadline, include a brief explanation and be prepared for possible penalties.

Known limitations

  1. 1No electronic filing option; only paper submission.
  2. 2Instructions may not reflect state‑specific supplemental taxes.
  3. 3Form does not capture employee’s state unemployment tax obligations.
  4. 4Calculations assume standard rates; special exemptions require separate documentation.

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Form 886-HHSP is currently active for the 2024 tax year. The latest edition was released in December 2023.

What changed or needs a fresh check

  • Edition date: Verify the form is the 2024 edition (released Dec 2023).
  • Fee: No filing fee, but include correct tax payment.
  • Mailing address: Use the address in the 886‑HHSP instructions for your state.
  • Signature line: Ensure the employer signs and dates the form.
  • Payment method: Check that the check or money order is payable to “United States Treasury”.

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Quick Facts

Employers who pay a household worker and need to report payroll taxes without filing a full Form 1040 schedule.
The form captures wages paid, tax rates, calculated Social Security, Medicare, and FUTA taxes, and the employer’s identification information.
File after the calendar year in which the wages were paid, typically by January 31 of the following year, unless an extension is granted.
Mail the completed form and payment to the IRS address listed in the instructions for Form 886-HHSP. Electronic filing is not available.
Errors can lead to penalties, interest, and delayed refunds for the employee, and may trigger an audit of household employment taxes.
1. Gather total wages paid to the household employee for the year. 2. Determine the applicable Social Security (6.2%) and Medicare (1.45%) rates for both employer and employee. 3. Calculate FUTA tax (0.6% on the first $7,000). 4. Complete the identification sections, enter the calculated amounts, and sign. 5. Attach payment (check or money order) and mail to the IRS.

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After you file

  1. 1Keep the mailed copy and payment receipt in a safe place.
  2. 2Monitor the IRS account for any notices of adjustment or penalty.
  3. 3Reconcile the paid amount with the employee’s W‑2 at year‑end.
  4. 4Update payroll records for the next year’s filing.
  5. 5If you receive a notice, respond within the timeframe indicated.

Sources

  • SRCForm 886‑HHSP official title and purposeIRS website.
  • SRCTax rates (6.2% SS, 1.45% Medicare, 0.6% FUTA)IRS tax rate tables for 2024.
  • SRCDeadline (January 31)IRS instructions for household employment taxes.
  • SRCMailing addresslisted in the 886‑{HHSP} instructions PDF (not reproduced here).
  • SRCNo electronic filing optionstated in the form’s instructions.
  • SRCExtension rulesderived from Schedule H filing guidance.
  • SRCNot found in provided source: exact edition release month

Common confusion points

Employer vs. employee tax share

Both parties owe 7.65% total

→ Verify you entered only the employer’s half (6.2%+1.45%)

FUTA wage limit

Only first $7,000 per employee

→ Check that wages above $7,000 are not taxed for FUTA

Form vs. Schedule H

Schedule H is part of Form 1040

→ Use HHSP only when filing separately from the individual’s return

Payment method

Check vs. electronic

→ Only paper check or money order accepted

Deadline vs. extension

Extension applies to the individual’s return, not the HHSP

→ Confirm extension status before mailing

Workflow map

Related forms and next steps

4 signals

Before

Form 1040 Schedule H – consolidates household employment taxes when filing with personal return.

Current

886-HHSP

After

Form W‑2 – issued to the employee at year‑end reflecting wages and taxes reported on HHSP.

Often used with

Form SS‑4 – to obtain an EIN if the employer does not already have one.

⚠ If something goes wrong

  • Form 941‑X – to amend payroll tax filings for errors discovered later.

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Copyright & Licensing - US Government Forms

Independent guide

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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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