[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301814-105":53,"doc-detail-301814-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","instructions-for-schedule-h-form-1040-draft-instructions","Instructions for Schedule H (Form 1040) - DRAFT Instructions","","Draft instructions for Schedule H (Form 1040) cover household employment taxes, including section references, future developments, and “What’s New” items for 2026. Key topics include social security and Medicare tax rates and wage base details, eligibility for household employment taxes based on cash wages, qualified parking and commuter transportation exclusions, and credit reduction state rules. Reminders address withholding on qualified overtime compensation and how overtime treatment relates to the Fair Labor Standards Act and related guidance.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-schedule-h-form-1040-draft-instructions/301814/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-schedule-h-form-1040-draft-instructions/301814.png","ImageObject",442,249,{"name":88,"@type":89},"\tWilliam","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What are the 2026 social security and Medicare tax rates for household employment taxes?","Question",{"text":108,"@type":109},"For 2026, the social security tax rate is 6.2% each for the employee and employer. The Medicare tax rate is 1.45% each for the employee and employer.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When do social security and Medicare taxes apply to wages of household workers?",{"text":113,"@type":109},"They apply to wages of household workers you pay $3,000 or more in cash wages in 2026.",{"name":115,"@type":106,"acceptedAnswer":116},"What is a credit reduction state and how does it affect federal unemployment tax?",{"text":117,"@type":109},"A credit reduction state is a state that hasn’t repaid money it borrowed from the federal government to pay unemployment benefits. Employers whose wages are subject to unemployment tax laws in such states must pay additional federal unemployment tax and have their credit reduced.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301814,1790225568,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":15,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":79},5909887254083,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Note: The draft you are looking for begins on the next page.  \nCaution: DRAFT—NOT FOR FILING  \nThis is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet.  \nHowever, unexpected issues occasionally arise, or legislation is passed—in this case, we will post anew draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of the form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and publications usually have some additional changes before their final release. Early release drafts are posted at [IRS.gov/DraftForms](IRS.gov/DraftForms) and remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also)[. Also](IRS.gov/LatestForms. Also) see [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms [and publications have a page on IRS.gov:](and publications have a page on IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040) for Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); [and](and IRS.gov/ScheduleA for Schedule A)[ IRS.gov/ScheduleA](and IRS.gov/ScheduleA for Schedule A)[ for Schedule A](and IRS.gov/ScheduleA for Schedule A)[ ](and IRS.gov/ScheduleA for Schedule A)(Form 1040), for example, and similarly for other forms, publications, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, [not a Search box on IRS.gov](not a Search box on IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or publications at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) \"NTF\" followed by the form or publication number (for example, \"NTF1040\", \"NTFW4\", \"NTF501\", etc.) in the body of the message to route yourmessage properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each \"NTF\" message.  \nIf you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more information, click here.  \nDRAFT  \n2026TREASURY/IRS AND OMB USE ONLY DRAFT Instructions for Schedule H (Form 1040)  \nHousehold Employment Taxes  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about developments related to Schedule H and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/)[ ](go to IRS.gov/)[IRS.gov/](go to IRS.gov/)[ ](go to IRS.gov/)[ScheduleH](ScheduleH.)[.](ScheduleH.)  \nWhat’s New  \nSocial security and Medicare taxes for 2026. The social security tax rate is 6.2% each for the employee and employer. The social security wage base limit is $184,500 .  \nThe Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2025. There is no wage base limit for Medicare tax.  \nSocial security and Medicare taxes apply to the wages of household workers you pay $3,000 or more in cash wages in 2026. For more information, see Cash wages and $3,000 test, later. For information about the rates and wage threshold that will apply in 2027, see Pub. 926.  \nQualified parking exclusion and commuter transportation benefit. For 2026, the monthly exclusion for qualified parking is $340 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $340.  \nCredit reduction state. A state that hasn’t repaid","cbCaimk9h7hAOyHw","https://ap.wps.com/l/cbCaimk9h7hAOyHw","pdf",394697,"English","# What’s New\n## Social security and Medicare taxes for 2026\n## Qualified parking and commuter transportation benefit\n## Credit reduction state\n# Reminders\n## Withholding on qualified overtime compensation\n# Future Developments","[{\"question\":\"What are the 2026 social security and Medicare tax rates for household employment taxes?\",\"answer\":\"For 2026, the social security tax rate is 6.2% each for the employee and employer. The Medicare tax rate is 1.45% each for the employee and employer.\"},{\"question\":\"When do social security and Medicare taxes apply to wages of household workers?\",\"answer\":\"They apply to wages of household workers you pay $3,000 or more in cash wages in 2026.\"},{\"question\":\"What is a credit reduction state and how does it affect federal unemployment tax?\",\"answer\":\"A credit reduction state is a state that hasn’t repaid money it borrowed from the federal government to pay unemployment benefits. Employers whose wages are subject to unemployment tax laws in such states must pay additional federal unemployment tax and have their credit reduced.\"}]","Instructions for Schedule H (Form 1040) - DRAFT Instructions | PDF",1789785642]