Schedule H - Household Employment Taxes

Per IRS Schedule H (Form 1040):

A Did you pay any one household employee cash wages of $2,400 or more in 2022? (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 2022 for any household employee?

C Did you pay total cash wages of $1,000 or more in any calendar quarter of 2021 or 2022 to all household employees? (Don’t count cash wages paid in 2021 or 2022 to your spouse, your child under age 21, or your parent.)

Per IRS Instructions for Schedule H, page 3:

Who Needs To File Schedule H?

You must file Schedule H if you answer “Yes” to any of the questions on lines A, B, or C of Schedule H.

Did you have a household employee? If you hired someone to do household work and you could control what work he or she did and how he or she did it, you had a household employee. This is true even if you gave the employee freedom of action. What matters is that you had the right to control the details of how the work was done.

Household work is work done in or around your home. Some examples of workers who do household work are:

  • Babysitters
  • Butlers
  • Caretakers
  • Cleaning people
  • Cooks
  • Drivers
  • Health aides
  • Housekeepers
  • Maids
  • Nannies
  • Private nurses
  • Yard workers

To create Schedule H for Household Employment Taxes in the TaxAct program:

  1. From within your TaxAct return (Online or Desktop), click Federal (on smaller devices, click in the top left corner of your screen, then click Federal).
  2. Click the Taxes dropdown, then click Taxes for household employees.
  3. On the screen titled Household Employment Taxes - Household Wages, click Yes, and continue with the interview process to enter your information.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.