Household Employment Taxes
Enter the household employment taxes you owe for having a household employee. If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes.
You paid any one household employee (defined below) cash wages of $2,800 or more in 2025. Cash wages include wages paid by check, money order, etc. But don’t count amounts paid to an employee who was under age 18 at any time in 2025 and was a student.
You withheld federal income tax during 2025 at the request of any household employee.
You paid total cash wages of $1,000 or more in any calendar quarter of 2024 or 2025 to household employees.