Screen H - Household Employment Taxes (1040)

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Overview

Use this screen to report cash wages paid to household employees subject to household employment taxes.

Electronic filing notes

  • If Form 1040 is not required to be filed, and Schedule H is being filed separately, then it cannot be electronically filed.
  • If Form 1040-PR is being filed, UltraTax CS generates Anexo H-PR instead of Schedule H.

Schedule H - General Information

UltraTax CS uses the information entered here to complete Schedule H, Page 1.

Use this field to designate who the employer is for Schedule H purposes. UltraTax CS uses this data to place the correct name and Social Security number at the top of the Schedule H, and to determine how the data should be applied during filing status optimization.

Enter the client's employer identification number. Clients without an EIN can apply for one using Form SS-4.

Enter X in this field if completing Schedule H but not filing an individual income tax return. If this field is marked, UltraTax CS will complete Schedule H, Page 2, Part IV, and will also mark the No checkbox on Schedule H, Page 2, Part III, line 27.

Enter the total cash wages paid to household employees that is subject to Social Security taxes.

Wages subject to Medicare default to the amount entered in the Total cash wages subject to social security taxes field. If cash wages subject to Medicare taxes differ from this amount, enter the correct amount or 0 (zero).

Enter the total cash wages paid to household employees that is subject to additional Medicare Tax withholding.

Enter any amounts withheld for federal income tax purposes from cash wages paid to household employees.

Enter the amount of Social Security and Medicare taxes withheld by the state for disability plan payments to household employees. UltraTax CS subtracts the amount entered in this field from the amount of total Social Security and Medicare taxes withheld to arrive at the total employment taxes on Schedule H, line 8.

Note: The text DISABILITY prints next to Schedule H, line 8.

To generate Schedule H, answer yes to at least one of these questions.

Federal Unemployment (FUTA) Tax

Use this section to enter information needed to calculate the federal unemployment tax on Schedule H, Page 2, Part II when cash wages paid to household employees equaled or exceeded $1,000 in any calendar quarter of 2016 or 2017.

If total cash wages subject to FUTA tax is the same as the amount reported as taxable wages for state unemployment tax purposes, and state unemployment tax contributions were made to only one state, then only the fields indicated with an asterisk (*) in this section need to be completed to generate Schedule H, Page 2, Part II, Section A. Otherwise, Schedule H, Page 2, Part II, Section B is required and all fields should be completed as indicated. Section B is also required if wages were paid in any of the credit reduction states.

Enter the total amount of cash wages paid to household employees that is subject to FUTA tax.

Note: Do not enter more than the allowable amount of $7,000 per employee. UltraTax CS allows more to be entered to account for situations where there is more than one employee.

If you select No in this field, UltraTax CS will answer No on Schedule H, Page 2, line 11.

Enter the amount of any state unemployment contributions paid after 4/15/17. Any amount in this field will be used in calculating Worksheet A from Publication 926. An entry in this field will also answer no to Part II, line 11.

Enter taxable FUTA wages paid in a credit reduction state in the applicable amount field. UltraTax CS uses the amount entered to calculate the credit for contributions paid to a state on Schedule H, Page 2, Part II, Section B, line 23. Taxable FUTA wages paid in a credit reduction state must be entered in the corresponding state field for the credit to be calculated correctly. Refer to the worksheet for employers in a credit reduction state in the Schedule H instructions for more information.

Note: These fields automatically update based on the state code and state taxable wages entered above, and are limited to the "Total cash wages subject to FUTA tax" amount.

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