Professional Editions – Schedule H – Household Employment Taxes
Taxpayers must file Schedule H with their Form 1040 when they have household employees and meet certain IRS wage or withholding thresholds. A household employee is someone you hire to perform work in or around your home and you control what work is done and how it is done. This generally includes workers such as nannies, babysitters, housekeepers, cleaners, cooks, health aides, yard workers, and similar roles.
Taxpayers are required to complete Schedule H if they answer Yes to any of the questions on the schedule:
- Did you pay any one household employee cash wages of $2,800 or more in 2025?
- Did you withhold federal income tax during 2025 for any household employee?
- Did you pay total cash wages of $1,000 or more in any calendar quarter of 2024 or 2025 to all household employees?
If any of these conditions apply, Schedule H is required to calculate and report household employment taxes such as Social Security, Medicare, FUTA, and withheld federal income tax. Review IRS Schedule H (Form 1040) for details.
To create the Schedule H in the TaxAct Professional Editions program, follow the steps below:
- From within your TaxAct return, click Federal.
- Click the Taxes, then click review Taxes for household employees from the list of summary topics.
- Complete the rest of the interview process.
If you received income as a household employee, see the Form 1040 – Household Employee FAQ instead.