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J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return by J.K. Lasser Institute

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38.3 Filing Schedule H To Report Household Employment Taxes

You must file Schedule H with your 2012 Form 1040 if you paid any one household employee cash wages of $1,800 or more in 2012, or withheld federal income tax during 2012 for a household employee, or paid cash wages totaling $1,000 or more in any calendar quarter during 2011 or 2012 to all household employees. On Schedule H, you report the Social Security and Medicare taxes (38.2), federal income taxes withheld, if any (see below), and federal unemployment taxes (38.4) for your household employees. Total household employment taxes from Schedule H are entered as an “Other tax” on Line 59a of your Form 1040.

If you get an extension to file your return, file Schedule H with the return by the extended due date. If you are not required to file a 2012 tax return, you may file Schedule H by itself by the filing deadline, April 15, 2013. The completed Schedule H should be mailed to the same address that you would use for filing a return, along with a check or money order for the total household employment taxes due.

Withholding federal income taxes.

Income tax withholding is not required for a household employee, but if the employee requests withholding and you agree, the employee must furnish you with a complete Form W-4, Withholding Allowance Certificate. Use the income tax withholding tables in IRS Publication 15 (Circular E, Employer’s Tax Guide), which has detailed instructions.

The earned income credit (EIC).

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