Form 1040 (Schedule H) — Household Employment Taxes

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1040sh.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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OMB No. 1545-0074

Department of the Treasury Internal Revenue Service

Attach to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041. Attachment Go to www.irs.gov/ScheduleH for instructions and the latest information. Sequence No. 44

Name of employer Social security number

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.)

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

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.

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.)

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

Schedule H (Form 1040) 2025 Page 2 Part II Federal Unemployment (FUTA) Tax

Yes No 10 Did you pay unemployment contributions to only one state? If you paid contributions to a credit reduction state, see instructions and check “ No ” . . . . . . . . . . . . . . . . . . . . . . . 10 11 Did you pay all state unemployment contributions for 2025 by April 15, 2026? Fiscal year filers, see instructions 11 12 Were all wages that are taxable for FUTA tax also taxable for your state’s unemployment tax? . . . . . 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

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

27 Are you required to file Form 1040?

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 Date

PTIN

Paid Preparer Use Only

Preparer’s name Preparer’s signature Date Check if self-employed

Firm’s name

Firm’s address

Firm’s EIN

Phone no.

Schedule H (Form 1040) 2025