January 15, 2010
Question of the Week: How Do I Report and Pay Payroll Taxes for Household Employees?
Filed under: News
Vision Payroll

This week’s question comes from Sarah, a household employer. I withheld payroll taxes from my household employees. How do I report and pay payroll taxes for household employees? Answer: Household employers should prepare and file Schedule H (Form 1040), Household Employment Taxes to report and pay payroll taxes if they answer yes to any of the following three questions:

  1. Did you pay any one household employee cash wages of $1,700 or more in 2009?
  2. Did you withhold federal income tax during 2009 for any household employee?
  3. Did you pay total cash wages of $1,000 or more in any calendar quarter of 2008 or 2009 to all household employees?

Household employers should attach Schedule H to Form 1040, Form 1040NR, Form 1040-SS, or Form 1041 if filing any of those forms. If not, Schedule H must be filed separately. Vision Payroll prepares a Schedule H suitable for filing for its household employers. Contact Vision Payroll if you have any questions on Schedule H.


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