Schedule H Explained: The Household Employment Tax Form
Schedule H is the IRS form household employers attach to their personal federal tax return (Form 1040) to report Social Security, Medicare, federal unemployment tax, and any federal income tax withheld for a household employee. You file it once a year, not quarterly.
What Schedule H actually reports
Schedule H pulls together a full year of household payroll into a handful of numbers:
- Total Social Security and Medicare wages, and the tax on them (both your share and your employee's)
- Federal income tax withheld, if your employee opted in
- Federal unemployment (FUTA) tax owed
- The total household employment tax, which gets added to your regular income tax bill or refund
Who has to file it
Anyone who paid a household employee enough to owe Social Security/Medicare tax, federal unemployment tax, or who withheld federal income tax on their behalf, generally needs to attach Schedule H to their Form 1040 for that year.
When it's due
Schedule H is filed with your regular tax return, so it's due the same day — typically April 15. Unlike a business's payroll taxes, you don't file it quarterly.
That said, many households benefit from setting aside the amount as they go throughout the year, rather than facing one large bill at tax time — which is what your Tax Center running total is for.
Where the numbers come from
Every number on Schedule H should trace back to your actual payroll records — gross wages paid, taxes withheld, and dates. This is exactly what Sadie's Tax Center keeps ready across the year, so you're not reconstructing it in April.
Frequently asked questions
Do I file Schedule H even if I don't owe any tax?
If you paid at or above the thresholds that create household employment tax, you generally still file it, even if credits offset what you owe.
Does Sadie file Schedule H for me?
No — Sadie calculates the numbers that go on it. You (or your tax preparer) still include it with your federal return.
What if I have more than one household employee?
Schedule H combines all your household employees into one form for the year.
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Have the Schedule H numbers ready before you need them.
Sadie keeps a running Schedule H total from the paydays you record — ready to hand to your tax preparer, or file yourself.
This guide is general information, not tax or legal advice. Rules vary by state and change over time — confirm anything specific to your situation with a licensed professional or your state's labor department.