Household Employer Tax Guide
Understand your federal employment tax obligations when hiring domestic workers — nannies, housekeepers, gardeners, elder care, and more.
Do you pay someone to do work in or around your home?
This includes anyone you hire directly — not through an agency that employs them.
What type of work do they perform?
Select all that apply.
Can you control what work is done and how it is done?
If you direct the worker's tasks, schedule, and methods, they are likely your employee. If you only specify the end result, they may be an independent contractor.
Is the worker under age 18 and a student?
Workers under 18 who are students may be exempt from Social Security and Medicare taxes if domestic service is not their principal occupation.
Is the worker your spouse, your parent, or your child under 21?
Family employment has specific exclusions under household employer rules.
Will you pay this worker $2,700 or more in cash wages during 2026?
This is the 2026 threshold for Social Security and Medicare tax obligations. Cash wages exclude the value of food and lodging provided in your home.
Will you pay all household employees a combined total of $1,000 or more in any calendar quarter of 2026?
This threshold determines your Federal Unemployment Tax (FUTA) obligation. A calendar quarter is January-March, April-June, July-September, or October-December.
Calculate Your Household Employer Tax Obligations
Enter your employee's wages to see your federal tax obligations as a household employer.
Schedule H (Form 1040) Overview
As a household employer, you report your employment taxes on Schedule H, which is filed with your personal federal income tax return (Form 1040).
- What it reports: Social Security tax, Medicare tax, Federal Unemployment Tax (FUTA), and any withheld Federal Income Tax (FIT)
- When it's filed: With your Form 1040 by April 15 (or with extension)
- You need an EIN — you cannot use your SSN for filing employment taxes. Apply for free at IRS.gov or by phone.
- If the employment taxes increase your total tax liability enough, you may need to make quarterly estimated tax payments using Form 1040-ES or increase your own W-4 withholding
Key Deadlines for 2026
January 31, 2027
Provide W-2 to Employee
Give each household employee their Form W-2 showing wages paid and taxes withheld during 2026.
January 31, 2027
File W-3 + W-2 Copy A with SSA
Submit Form W-3 (Transmittal of Wage and Tax Statements) along with Copy A of each W-2 to the Social Security Administration. Electronic filing via SSA's Business Services Online is recommended.
April 15, 2026
Q1 Estimated Tax Payment
First quarterly estimated payment due using Form 1040-ES, if your combined tax liability (including household employment taxes) requires it.
June 15, 2026
Q2 Estimated Tax Payment
Second quarterly estimated payment due.
September 15, 2026
Q3 Estimated Tax Payment
Third quarterly estimated payment due.
January 15, 2027
Q4 Estimated Tax Payment
Fourth quarterly estimated payment due. Not required if you file your return and pay the balance by January 31.
April 15, 2027
File Schedule H with Form 1040
File your 2026 federal income tax return with Schedule H attached. Can be extended to October 15, 2027, but taxes owed are still due April 15.
Forms You Will Need
Form W-2
Wage and Tax Statement
Issued to each employee by January 31. Reports wages paid and taxes withheld for the year.
Form W-3
Transmittal of Wage and Tax Statements
Filed with SSA along with Copy A of all W-2s. Summarizes all W-2 data.
Schedule H
Household Employment Taxes
Attached to your Form 1040. Calculates SS, Medicare, FUTA, and income tax withholding owed.
Form I-9
Employment Eligibility Verification
Required for every employee. Verifies identity and work authorization. Keep on file — do not send to the government unless requested.
Form W-4
Employee's Withholding Certificate
Only needed if the employee requests federal income tax withholding. Household employers are not required to withhold FIT unless asked.
Form SS-4
Application for EIN
Apply online at IRS.gov for an Employer Identification Number. You receive it immediately. Required before filing employment tax forms.
EIN vs. SSN
You must obtain an Employer Identification Number (EIN) to file household employment taxes. You cannot use your Social Security Number on W-2s or Schedule H for employer identification.
- How to apply: Online at IRS.gov (fastest — immediate EIN), by phone (800-829-4933), by fax (Form SS-4), or by mail
- When to apply: Before your first quarterly payment is due or before January 31 when W-2s must be issued
- Cost: Free. Beware of third-party websites that charge a fee
New Hire Reporting
Federal law requires you to report each new household employee to your state's New Hire Reporting agency within 20 days of their start date (some states require shorter timeframes). This information is used to locate parents for child support enforcement.
- Report: Employee name, address, SSN, employer name, address, EIN
- Most states accept online reporting through their workforce agency website
- Penalties for non-compliance vary by state ($25-$500 per employee)
Quick Reference: Common States
Click a state card for details, or search the full table below.
All 50 States + DC
| State | SUI Required | Wage Threshold | SIT Withholding | Workers' Comp | Disability Ins. | Paid Family Leave | Notes |
|---|
Frequently Asked Questions
Click a question to expand the answer.
This tool provides general information for educational purposes only and does not constitute tax, legal, or accounting advice. Tax laws change frequently. Consult a qualified tax professional for advice specific to your situation. © 2026 ReVerify. All rights reserved.