This Schedule H 2026 guide explains the IRS Household Employment Taxes. Schedule H addresses the household employment taxes covered by its instructions. Whether a worker is a household employee is an important starting question. The wage thresholds, tax types and filing steps are not determined solely by calling a payment household help or independent contracting.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Schedule H 2026 does and who prepares it
A household employer uses the schedule when the household employment tax rules require it.
For the connected reporting route, see Form 1040. Keep the role of that document separate from the task explained on this page.
| Official form | Form 1040 (Schedule H) |
|---|---|
| IRS title | Household Employment Taxes |
| Guide period | 2026 |
| Target version | 2026 |
| Availability | Draft — not for filing |
| Last checked | October 31, 2026 |
Get the Schedule H 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Schedule H 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances. The linked target PDF is a draft. It may be used to understand the proposed layout, but it is not a form to file. Amounts or instructions still subject to completion must be checked again when the final version is released.
Records to gather for Schedule H 2026
- Household worker payment records.
- Worker classification facts.
- Employer identification.
- Wage statements.
- Employment tax payment records.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Schedule H 2026
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
Paid preparers. If you use a paid preparer to complete Schedule H, the paid preparer must complete and sign the paid preparer’s section of Schedule H unless you’re attaching Schedule H to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041. A paid preparer must sign Schedule H and provide the information requested in the Paid Preparer Use Only section only if the preparer was paid to prepare Schedule H and isn’t your employee. The preparer must give you a copy of the return in addition to the copy to be filed with the IRS.
These instructions tell you who must file Schedule H, how to complete it line by line, and when and where to file it. If you want more in-depth information about household employment tax topics relating to Schedule H, see Pub. 926.
You must file Schedule H if you answer “Yes” to any of the questions on lines A, B, and C of Schedule H.
Additional reporting conditions
It is unlawful to employ a person who can’t legally work in the United States. When you hire a household employee to work for you on a regular basis, you and the employee must each complete part of the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. You must verify that the employee is either a U.S. citizen or a person who can legally work in the United States and you must keep Form I-9 for your records.
You can get the form and the USCIS Handbook for Employers by going to the USCIS website at USCIS.gov/I-9-Central. You may use E-Verify at E-Verify.gov to confirm the employment eligibility of newly hired employees. Note: Form I-9 is available in Spanish. Only employers located in Puerto Rico may complete the Spanish version of Form I-9 instead of the English version. Go to USCIS.gov/I-9 to get the English and Spanish versions of Form I-9 and their separate instructions.
If you employed a household employee in 2026, you probably have to pay contributions to your state unemployment fund for 2026. To find out if you do, contact your state unemployment tax agency. For a list of state unemployment tax agencies, go to the U.S. Department of Labor’s website at oui.doleta.gov/unemploy/agencies.asp. You should also find out if you need to pay or collect other state employment taxes or carry workers’ compensation insurance. Note: Household employers located in Puerto Rico, see section 14 of Pub. 15 or call 787-754-5353.
Calculations and supporting information
If you have household employees, you will need an EIN to file Schedule H. If you don’t have an EIN, you may apply for one online by going to IRS.gov/EIN. You can also apply for an EIN by faxing or mailing Form SS-4 to the IRS. Don’t use your social security number (SSN) in place of an EIN. The Instructions for Form SS-4 explain how you can get an EIN immediately over the Internet, generally within 4 business days by fax, or in about 4 weeks if you apply by mail.
Go to IRS.gov/Forms to get forms and publications, including Form SS-4.
Together with state unemployment tax systems, the FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs. Most employers pay both a federal and a state unemployment tax. You need to pay federal unemployment tax under the FUTA, if you paid total cash wages of $1,000 or more in any calendar quarter of 2025 or 2026 to household employees.
Are you in a credit reduction state? Yes. Enter the amount from line 8 above on Worksheet 2, line 1. Complete Worksheet 2 to figure the amount to enter on Schedule H, line 23. No. Enter the amount from line 8 on Schedule H, line 23.
Exceptions and related reporting
If you don’t file any of the above forms, complete Schedule H, Part IV, and follow the instructions under When and Where To File, earlier. Paid Preparer Use Only. You must complete this part if you were paid to prepare Schedule H, aren’t an employee of the filing entity, and aren’t attaching Schedule H to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041. You must sign in the space provided and give the filer a copy of Schedule H in addition to the copy to be filed with the IRS.
Exception. You won’t be penalized for failure to make estimated tax payments if both (1) and (2) below apply for the year. 1. You won’t have federal income tax withheld from wages, pensions, or any other payments you receive. 2. Your income taxes, excluding your household employment taxes, wouldn’t be enough to require payment of estimated taxes.
Further form details
You must keep copies of Schedule H and related Forms W-2, W-3, and W-4 for at least 4 years after the due date for filing Schedule H or the date the taxes were paid, whichever is later. You must also keep records to support the information you enter on the forms you file. Copies must be submitted to the IRS if requested. If you must file Form W-2, you will need to keep a record of each employee’s name, address, and SSN.
Each payday, you should record and keep the dates and amounts of: • Cash and noncash wage payments, • Any employee social security tax you withhold or agree to pay for your employee, • Any employee Medicare tax you withhold or agree to pay for your employee, • Any federal income tax you withhold, and • Any state employment taxes you withhold.
Don’t use Schedule H if you chose to report employment taxes for your household employees along with your other employees on Form 941 or 941 (sp), Employer’s QUARTERLY Federal Tax Return; Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees; or Form 944, Employer’s ANNUAL Federal Tax Return. If you report this way, be sure to include your household employees’ wages on your Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return.
No—Mail your completed Schedule H and payment to the address shown below that applies to you. No street address is needed. See When and Where To File, earlier, for the information to enter on your payment.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| A | Did you pay any one household employee cash wages of $3,000 or more in 2026? (If any household employee was your spouse, | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| B | Did you withhold federal income tax during 2026 for any household employee? | Reconcile the relevant payment or withholding record with the tax period and category requested here. A reported payment is not necessarily the final tax liability. |
| C | Did you pay total cash wages of $1,000 or more in any calendar quarter of 2025 or 2026 to all household employees? | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 1 | Total cash wages subject to social security tax | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 2 | Social security tax. Multiply line 1 by 12.4% (0.124) | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 3 | Total cash wages subject to Medicare tax | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 4 | Medicare tax. Multiply line 3 by 2.9% (0.029) | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 5 | Total cash wages subject to Additional Medicare Tax withholding | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 6 | Additional Medicare Tax withholding. Multiply line 5 by 0.9% (0.009) | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 7 | Federal income tax withheld, if any | Reconcile the relevant payment or withholding record with the tax period and category requested here. A reported payment is not necessarily the final tax liability. |
A practical example
A family hires a regular household worker and keeps a payment log. Before preparing the return, the family checks the employee classification and applicable wage rules, then coordinates household tax reporting with any required employee wage statement.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Schedule H 2026
- Review worker status before choosing an information reporting route.
- Household employment taxes and an individual income tax balance are related but distinct items.
- Check wage-statement and employer requirements as well as the schedule.
Questions about Schedule H 2026
Does receiving or downloading this form mean I must file it?
A household employer uses the schedule when the household employment tax rules require it. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Can I file the draft PDF?
No. The linked target is marked as a draft. Use it to understand the proposed layout and prepare records, but wait for the applicable final filing version. Check the IRS source again before using any year-specific amount, worksheet or filing instruction.
What should I do if the underlying information is wrong?
Review worker status before choosing an information reporting route. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include household worker payment records, worker classification facts, employer identification. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.