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The form guides employers through threshold questions on cash wages paid to household employees, instructions for when to stop or proceed, and step-by-step calculation lines for required tax amounts. 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Otherwise, household employers must answer the line A and related threshold questions and proceed based on the answers.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When can an employer stop filing Schedule H?",{"text":113,"@type":109},"If the employer answered “No” to whether total cash wages to household employees were $1,000 or more in any calendar quarter of 2024 or 2025, the instructions say to stop and do not file the schedule.",{"name":115,"@type":106,"acceptedAnswer":116},"What information is required in Part IV?",{"text":117,"@type":109},"Part IV requires an address (street or P.O. box, city, state, ZIP), plus the employer signature and date. 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 \n□ Yes.Skip line C and go to line 7.  \n□No.Go to line C.  \nC 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.)  \n□No.Stop.Don't file this schedule.  \n□ Yes.Skip lines 1-9 and go to line 10.  \nPartl Social Security,Medicare,and Federal Income Taxes  \n\n| 1 Total cash wages subject to social security tax ....  \u003Cbr>1   |  |  |\n| --- | --- | --- |\n| 2 Social security tax.Multiply line 1 by 12.4%(0.124).....  \u003Cbr>3  \u003Cbr>3 Total cash wages subject to Medicare tax ...........   |  |  |\n|  | 2   |  |\n|  | 3   |  |\n| 4 Medicare tax.Multiply line 3 by 2.9%(0.029)..........  \u003Cbr>···    ···  \u003Cbr>5 Total cash wages subject to Additional Medicare Tax withholding ...  \u003Cbr>5   |  |  |\n|  | 4   |  |\n|  | 5   |  |\n| 6 Additional Medicare Tax withholding.Multiply line 5 by 0.9%(0.009).·.·..  \u003Cbr>7 Federal income tax withheld,if any ·········  \u003Cbr>8 Total social security,Medicare,and federal income taxes.Add lines 2,4,6,and 7.   |  |  |\n|  | 6   |  |\n|  | 7   |  |\n|  | 8   |  |\n\n9 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.)  \n□No.Stop.Include the amount from line 8 above on Schedule 2(Form 1040),line 9.If you're not required to fle Form 1040,see the line 9 instructions.  \n□ Yes.Go to line 10.  \nPartⅡ Federal Unemployment(FUTA)Tax                    \n\n|  | Yes   | No   |\n| --- | --- | --- |\n| 10   |  |  |\n| 11   |  |  |\n| 12   |  |  |\n\n10 Did you pay unemployment contributions to only one state?If you paid contributions to a credit reduction11 Did you pay all state unemployment contributions for 2025 by April 15,2026?Fiscal year filers,see instructions12 Were all wages that are taxable for FUTA tax also taxable for your state's unemployment tax?..   ..  \nNext:If you checked the“Yes”box on all the lines above,complete Section A.  \n\n|  | If you checked the“No”box on any of the lines above,skip Section A and complete Section B.   |  |\n| --- | --- | --- |\n| Section A   |  |  |\n| 13 Name of the state where you paid unemployment contributions   |  | 15   |\n| 14  \u003Cbr>14 Contributions paid to your state unemployment fund ...   |  |  |\n| 15 Total cash wages subject to FUTA tax   |  |  |\n|  | 16 FUTA tax.Multiply line 15 by 0.6%(0.006).Enter the result here,skip Section B,and go to line 25   | 16   |\n| Section B   |  |  |\n|  |  |  |\n\n17 Complete all columns below that apply (if you need more space,see instructions):  \n\n| (a)  \u003Cbr>Name of state   | (b)  \u003Cbr>Taxable wages  \u003Cbr>(as defined in  \u003Cbr>state act)   | (c)  \u003Cbr>State experience  \u003Cbr>rate period   |  | (d)  \u003Cbr>State  \u003Cbr>experience  \u003Cbr>rate   | (e)  \u003Cbr>Multiply col.(b)  \u003Cbr>by 0.054   | (f) ","cbCaiftjzJ2om8Uc","https://ap.wps.com/l/cbCaiftjzJ2om8Uc","pdf",105406,"English","# Household Employment Taxes (For Social Security, Medicare, Withheld Income, and FUTA Taxes)\n## Part I: Social Security, Medicare, and Federal Income Taxes\n## Part II: Federal Unemployment (FUTA) Tax\n## Section A: State Unemployment Fund Contributions\n## Section B: Additional State Unemployment Details\n## Part III: Total Household Employment Taxes\n## Part IV: Address and Signature","[{\"question\":\"Who must complete Schedule H for 2025?\",\"answer\":\"Calendar year taxpayers with no household employees in 2025 do not have to complete the form for 2025. Otherwise, household employers must answer the line A and related threshold questions and proceed based on the answers.\"},{\"question\":\"When can an employer stop filing Schedule H?\",\"answer\":\"If the employer answered “No” to whether total cash wages to household employees were $1,000 or more in any calendar quarter of 2024 or 2025, the instructions say to stop and do not file the schedule.\"},{\"question\":\"What information is required in Part IV?\",\"answer\":\"Part IV requires an address (street or P.O. box, city, state, ZIP), plus the employer signature and date. If applicable, it also includes paid preparer fields such as name, signature, and date, along with the declaration statement.\"}]","Schedule H (Form 1040) - Household Employment Taxes (2025) | PDF",1789805021]