Household employers

If you paid cash wages of $2,100 or more in 2020 to a household employee, you must file Schedule H (Household Employment Taxes). If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H with the return and report any household employment taxes.

Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2019 or 2020 to household employees. Also, report any income tax you withheld for your household employees. For more information, see IRS Publication 926.