Schedule H (Form 1040): Household Employment Taxes

Last reviewed: 2025-10-27

Use the Schedule H (Form 1040) — Household Employment Taxes (Tax Year 2026) Tax Form Calculator Schedule H (Form 1040) — Household Employment Taxes (Tax Year 2026) as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 Schedule H state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Schedule H (Form 1040) applies if you paid wages to household employees and may owe Social Security, Medicare, Additional Medicare, or FUTA. Typical roles include nannies, carers, cleaners, and gardeners working in your private home under your direction.

Who must file (2026):
1. You paid any one household employee cash wages of $2800 or more in 2026.
2. You withheld federal income tax for any household employee in 2026.
3. You paid total cash wages of $1000 or more in any calendar quarter of 2025 or 2026 to all household employees (exclude wages to your spouse, your child under 21, and your parent).
Key definitions: A household employee performs work in or around your home and you control what will be done and how. Classification drives whether you owe employment taxes.
Tax types and rates: Part I covers Social Security (12.4%), Medicare (2.9%), and, where applicable, Additional Medicare (0.9%). Part II covers FUTA (gross 6.0%; typical credit 5.4%; net 0.6% where full credit applies).
Deadlines: Attach Schedule H to your Form 1040/1040-SR/1040-SS/1040-NR or Form 1041 by the due date for the 2026 return. Ensure state unemployment contributions are paid by April 15, 2027 to preserve full FUTA credit.
Accuracy tips: Maintain payroll logs, W-2/W-3 copies, and quarterly wage totals to monitor the $1000 and $2800 triggers. Reconcile Schedule H lines to year-end forms and state filings.

Household Employment Taxes — 2026
Name of employer								Social security number
								Employer identification number
Calendar year taxpayers having no household employees in 2026 don't have to complete this form for 2026.
A	Did you pay any one household employee cash wages of $2800 or more in 2026? (If any household employee was your spouse, your child under age 21, your parent, or anyone under age 18, see the line A instructions before you answer this question.) Yes. Skip lines B and C and go to line 1 No. Go to line B.
B	Did you withhold federal income tax during 2026 for any household employee? Yes. Skip line C and go to line 7. No. Go to line C.
C	Did you pay total cash wages of $1000 or more in any calendar quarter of 2025 or 2026 to all household employees? (Don't count cash wages paid in 2025 or 2026 to your spouse, your child under age 21, or your parent.) No. Stop. Don't file this schedule. Yes. Skip lines 1–9 and go to line 10.
Part I. Social Security, Medicare, and Federal Income Taxes
1	Total cash wages subject to social security tax						1
2	Social security tax. Multiply line 1 by 12.4%									2
3	Total cash wages subject to Medicare tax						3
4	Medicare tax. Multiply line 3 by 2.9%									4
5	Total cash wages subject to Additional Medicare Tax withholding						5
6	Additional Medicare Tax withholding. Multiply line 5 by 0.9%									6
7	Federal income tax withheld, if any									7
8	Total social security, Medicare, and federal income taxes. Add lines 2, 4, 6, and 7									8
9	Did you pay total cash wages of $1000 or more in any calendar quarter of 2025 or 2026 to all household employees? (Don't count cash wages paid in 2025 or 2026 to your spouse, your child under age 21, or your parent.) No. Stop. Include the amount from line 8 above on Form 1040 (see instructions). If you're not required to file Form 1040, see the line 9 instructions. Yes. Go to line 10.
Part II. Federal Unemployment (FUTA) Tax
											Yes	No
10	Did you pay unemployment contributions to only one state? If you paid contributions to a credit reduction state, see instructions and check “No.”									10
11	Did you pay all state unemployment contributions for 2026 by April 15, 2027? Fiscal year filers see instructions.									11
12	Were all wages that are taxable for FUTA tax also taxable for your state’s unemployment tax?									12
Section A
13	Name of the state where you paid unemployment contributions ▸									13
14	Contributions paid to your state unemployment fund						14
15	Total cash wages subject to FUTA tax									15
16	FUTA tax. Multiply line 15 by 0.6%. Enter the result here, skip Section B, and go to line 25									16
Section B
17	Complete all columns below that apply (if you need more space, see instructions):
(a) Name of state		(b) Taxable wages (as defined in state act)	(c) State experience rate period		(d) State experience rate	(e) Multiply col. (b) by 5.4%		(f) Multiply col. (b) by col. (d)		(g) Subtract col. (f) from col. (e). If zero or less, enter -0-.		(h) Contributions paid to state unemployment fund
			From	To


18	Totals								18
19	Add columns (g) and (h) of line 18						19
20	Total cash wages subject to FUTA tax (see the line 15 instructions)									20
21	Multiply line 20 by 6.0%									21
22	Multiply line 20 by 5.4%						22
23	Enter the smaller of line 19 or line 22 (Employers in a credit reduction state must use the worksheet and check here) ▸									23
24	FUTA tax. Subtract line 23 from line 21. Enter the result here and go to line 25									24
Part III. Total Household Employment Taxes
25	Enter the amount from line 8. If you checked the “Yes” box on line C of page 1, enter -0-									25
26	Add line 16 (or line 24) and line 25									26
27	Are you required to file Form 1040? Yes. Stop. Include the amount from line 26 above on Form 1040 (see instructions). Don't complete Part IV below. No. You may have to complete Part IV. See instructions for details.
Part IV. Address and Signature — Complete this part only if required. See the line 27 instructions.
Address (number and street) or P.O. box if mail isn't delivered to street address								Apt., room, or suite no.
City, town or post office, state, and ZIP code
Under penalties of perjury, I declare that I have examined this schedule, including accompanying statements, and to the best of my knowledge and belief, it is true, correct, and complete. No part of any payment made to a state unemployment fund claimed as a credit was, or is to be, deducted from the payments to employees. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Employer’s signature ▸								Date ▸
Employer’s signature ▸								Date ▸
Paid Preparer Use Only		Print/Type preparer’s name			Preparer's signature			Date		Check if self-employed		Pin
		Firm’s name ▸								Firm’s EIN ▸
		Firm’s address ▸								Phone no. ▸

Social Security and Medicare (Part I): Enter cash wages subject to Social Security on line 1 and apply 12.4%. Enter Medicare wages on line 3 and apply 2.9%. If Additional Medicare applies, compute using 0.9%. Add federal income tax withheld (if any) to determine total on line 8.

FUTA (Part II): If the $1000 per-quarter trigger was met in 2025 or 2026, compute FUTA on line 21 using 6.0%, apply the state credit (typically 5.4%), then net FUTA (line 24). State credit reduction states require the worksheet and may increase liability.

Total household employment taxes (Part III): Add Part I total and FUTA to arrive at overall 2026 household employment taxes. One-half of Social Security and Medicare you pay for household employees may be deductible on Schedule 1 (Form 1040) subject to current instructions.

Risk areas: Misclassification as contractor, omitting W-2/W-3, missing the 2025/2026 quarter review for FUTA, or late state payments (reducing FUTA credit). Keep agreements, timesheets, pay summaries, and proof of timely state contributions.

Coordination with state rules: Confirm registration, state UI wage bases, and any state e-file deadlines. State noncompliance can reduce your FUTA credit and increase total tax.

Last reviewed: 2025-10-27: If you believe this form requires an update, please contact us.

Tips for Efficient Filing

Set up simple year-round payroll: track gross, taxability, withholdings, and employer amounts per pay period; reconcile quarterly to spot if $1000 was crossed.

Map W-2 boxes to Schedule H lines before filing; keep a one-page control sheet listing: wages subject to SS, Medicare, Additional Medicare, and FUTA; state contributions paid and dates; and any credit-reduction adjustment.

Best Practices & IRS Compliance Strategy

Document worker status at hire and keep signed acknowledgements. Calendar April 15, 2027 for state UI contributions to avoid FUTA credit loss. If facts change mid-year (rate changes, additional employees), update your worksheets immediately.

Retain returns, W-2/W-3, payment proofs, and payroll detail for at least three years (longer for state UI). Consistency across federal and state filings reduces notices and preserves credits.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.