Which form and schedule are used to report household employment taxes?

• A. Schedule H with Form 1040
• B. Schedule B on Form 941
• C. Form 1099-MISC
• D. Form W-2 only

Answer: (A)

Household employers report taxes for household workers using Schedule H attached to Form 1040. Schedule H is specifically designed to calculate and report the employer’s share of FICA (Social Security and Medicare) and FUTA on wages paid to household employees, and it is filed with your annual personal tax return. This is different from quarterly payroll returns like Form 941, which most other employers use; Form 1099-MISC is for payments to non-employees, and Form W-2 is the wage statement issued to the employee, not the employer’s tax reporting. So, the correct approach is to complete Schedule H and submit it with Form 1040 to handle household employment taxes.