What is Schedule H and do I need to file it?
Updated November 6, 2026 · For 2026 · General information, not tax or legal advice
Schedule H (Form 1040), Household Employment Taxes is the one federal form that turns a family into a tax-compliant employer. Instead of the quarterly payroll returns businesses file, you report a whole year of nanny taxes once, attached to your personal return.
What goes on it
- Part I: total cash wages, Social Security and Medicare taxes (both halves, 15.3% of wages), and any federal income tax you withheld.
- Part II: federal unemployment tax (FUTA), 0.6% of the first $7,000 per employee if you paid state unemployment tax on time. You report which state you paid and how much.
- Part III: the total, which flows to the "other taxes" section of your 1040 and is paid with your return.
You need your employer identification number (EIN), each employee's wages for the year, and your state unemployment payments. CareTab's Schedule H worksheet fills in every line from your pay history.
Who must file
File Schedule H for 2026 if any of these are true:
- You paid any one household employee cash wages of $3,000 or more.
- You withheld federal income tax for a household employee, at any wage level.
- You paid total cash wages of $1,000 or more to all household employees in any calendar quarter of 2025 or 2026.
If none apply, you do not file, even if you had a nanny.
When it is due
Schedule H goes with your Form 1040 by April 15, 2027. The taxes on it count toward your required annual payment, so a $9,000 household tax bill in April can trigger an underpayment penalty unless you made estimated payments or raised your own withholding during the year.
What Schedule H does not cover
- W-2 and W-3. Still due to your employee and the Social Security Administration by January 31.
- State unemployment reports. Filed quarterly with your state, separate from Schedule H.
- State income tax withholding returns, in the states that require them for household employers.
Your state guide lists the state side; the 2026 deadline calendar puts it all in order.
Frequently asked
Who has to file Schedule H?
Anyone who paid a household employee $3,000 or more in 2026, withheld federal income tax for them, or paid $1,000 or more in total household wages in any quarter of 2025 or 2026.
When is Schedule H due?
With your Form 1040, normally April 15, 2027 for the 2026 tax year. If you file an extension, Schedule H is extended too, but the tax is still due April 15.
Do I also file Form 941 or 940 for my nanny?
No. Schedule H replaces both for household employers, unless you already file 941 and 940 for a business and choose to include household wages there.
Pay your nanny legally for $14.99/month
Hours, paychecks with every federal and state tax computed, pay stubs, PTO, and a filing calendar with the figures pre-filled. 14-day free trial, no card needed.