Form 1040 Schedule Household Employment Taxes

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TREASURY/IRS AND OMB USE ONLY DRAFT
SCHEDULE H
(Form 1040)

Household Employment Taxes

OMB No. 1545-0074

2025

(For Social Security, Medicare, Withheld Income, and Federal Unemployment (FUTA) Taxes)

Department of the Treasury
Internal Revenue Service

Attach to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041.
Go to www.irs.gov/ScheduleH for instructions and the latest information.

Attachment
Sequence No. 44
Social security number

Name of employer

Employer identification number (EIN)

Calendar year taxpayers having no household employees in 2025 don’t have to complete this form for 2025.
A

Did you pay any one household employee cash wages of $2,800 or more in 2025? (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.)

B

Did you withhold federal income tax during 2025 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 $1,000 or more in any calendar quarter of 2024 or 2025 to all household employees?
(Don’t count cash wages paid in 2024 or 2025 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

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2

Social security tax. Multiply line 1 by 12.4% (0.124) .

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3

Total cash wages subject to Medicare tax .

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4

Medicare tax. Multiply line 3 by 2.9% (0.029) .

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5

Total cash wages subject to Additional Medicare Tax withholding

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6

Additional Medicare Tax withholding. Multiply line 5 by 0.9% (0.009)

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7

Federal income tax withheld, if any

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2

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4

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6

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7

8

Total social security, Medicare, and federal income taxes. Add lines 2, 4, 6, and 7 .

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8

9

Did you pay total cash wages of $1,000 or more in any calendar quarter of 2024 or 2025 to all household employees?
(Don’t count cash wages paid in 2024 or 2025 to your spouse, your child under age 21, or your parent.)

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3

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5

No. Stop. Include the amount from line 8 above on Schedule 2 (Form 1040), line 9. If you’re not required to file Form 1040,
see the line 9 instructions.
Yes. Go to line 10.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 12187K

Schedule H (Form 1040) 2025 Created 4/15/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Yes. Skip lines B and C and go to line 1.
No. Go to line B.

TREASURY/IRS AND OMB USE ONLY DRAFT
Schedule H (Form 1040) 2025

Part II

Page

2

Federal Unemployment (FUTA) Tax
Yes No

10
11
12

Did you pay unemployment contributions to only one state? If you paid contributions to a credit reduction
state, see instructions and check “No” . . . . . . . . . . . . . . . . . . . . . . .
Did you pay all state unemployment contributions for 2025 by April 15, 2026? Fiscal year filers, see instructions
Were all wages that are taxable for FUTA tax also taxable for your state’s unemployment tax? . . . . .

10
11
12

Next: If you checked the “Yes” box on all the lines above, complete Section A.
If you checked the “No” box on any of the lines above, skip Section A and complete Section B.

Section A
13

Name of the state where you paid unemployment contributions

14
15
16

Contributions paid to your state unemployment fund . . . . . . . .
14
Total cash wages subject to FUTA tax . . . . . . . . . . . . . . . . . . . .
FUTA tax. Multiply line 15 by 0.6% (0.006). Enter the result here, skip Section B, and go to line 25

17

Complete all columns below that apply (if you need more space, see instructions):

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15
16

(a)
Name of state

(b)
Taxable wages
(as defined in
state act)

(c)
State experience
rate period
From

(d)
State
experience
rate

(e)
Multiply col. (b)
by 0.054

(f)
Multiply col. (b)
by col. (d)

To

(g)
Subtract col. (f)
from col. (e).
If zero or less,
enter -0-.

18

18

Totals .

19
20
21
22
23

Add columns (g) and (h) of line 18 . . . . . . . . . . . . . . .
19
Total cash wages subject to FUTA tax (see the line 15 instructions) . . . . . . . . . . . .
Multiply line 20 by 6.0% (0.06) . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 20 by 5.4% (0.054) . . . . . . . . . . . . . . .
22
Enter the smaller of line 19 or line 22.
(If you paid state unemployment contributions late or you’re in a credit reduction state, see instructions
and check here) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FUTA tax. Subtract line 23 from line 21. Enter the result here and go to line 25 . . . . . . . .

24

Part III
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27

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(h)
Contributions
paid to state
unemployment fund

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21

23
24

Total Household Employment Taxes

Enter the amount from line 8. If you checked the “Yes” box on line C of page 1, enter -0- . . . .
25
Add line 16 (or line 24) and line 25
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26
Are you required to file Form 1040?
Yes. Stop. Include the amount from line 26 above on Schedule 2 (Form 1040), line 9. 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
City, town, or post office

Apt., room, or suite no.
State

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

Paid
Preparer
Use Only

Preparer’s name

Date
Preparer’s signature

Date

PTIN
Check
if
self-employed

Firm’s name

Firm’s EIN

Firm’s address

Phone no.
Schedule H (Form 1040) 2025

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Section B