If you employed a person to perform work in your household and you had control over what the person did and how they did it, then you generally must complete Schedule H. You must file Schedule H even if you don't file an individual income tax return. Be aware that, if you have to file Schedule H, you must also provide the household worker with a Form W-2 and send copies of Form W-2 and W-3 to the Social Security Administration.
Schedule H (Form 1040), Household Employment Taxes
Instructions for Schedule H (Form 1040), Household Employment Taxes
The files are in Adobe portable document format (PDF), which requires the use of Adobe Acrobat Reader.
Adobe Acrobat Reader is available, without charge, at the Adobe website.
For more information, see our discussion of Schedule H.
© 2022 Wolters Kluwer. All Rights Reserved.