Scribd Logo
Upload

Welcome to Scribd!

  • 53 views

    US Internal Revenue Service: f1040sh - 2005

    Uploaded by

    IRS
    This document is the first two pages of IRS Form 1040 Schedule H for reporting household employment taxes. It includes instructions for employers on whether they need to complete the form based on wages paid. It also includes sections to report Social Security, Medicare, income taxes withheld; and Federal Unemployment taxes. Section A is for employers who paid unemployment insurance to only one state, while Section B is for employers who paid to multiple states or New York.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd

    US Internal Revenue Service: f1040sh - 2005

    Uploaded by

    IRS
    53 views2 pages
    This document is the first two pages of IRS Form 1040 Schedule H for reporting household employment taxes. It includes instructions for employers on whether they need to complete the form based on wages paid. It also includes sections to report Social Security, Medicare, income taxes withheld; and Federal Unemployment taxes. Section A is for employers who paid unemployment insurance to only one state, while Section B is for employers who paid to multiple states or New York.

    Original Title

    US Internal Revenue Service: f1040sh--2005

    Copyright

    © Attribution Non-Commercial (BY-NC)

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    This document is the first two pages of IRS Form 1040 Schedule H for reporting household employment taxes. It includes instructions for employers on whether they need to complete the form based on wages paid. It also includes sections to report Social Security, Medicare, income taxes withheld; and Federal Unemployment taxes. Section A is for employers who paid unemployment insurance to only one state, while Section B is for employers who paid to multiple states or New York.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    53 views2 pages

    US Internal Revenue Service: f1040sh - 2005

    Uploaded by

    IRS
    This document is the first two pages of IRS Form 1040 Schedule H for reporting household employment taxes. It includes instructions for employers on whether they need to complete the form based on wages paid. It also includes sections to report Social Security, Medicare, income taxes withheld; and Federal Unemployment taxes. Section A is for employers who paid unemployment insurance to only one state, while Section B is for employers who paid to multiple states or New York.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    You are on page 1of 2

    VERSION A 3

    TLS, have you I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING


    transmitted all R Action Date Signature
    text files for this INSTRUCTIONS TO PRINTERS
    cycle update? SCHEDULE H (FORM 1040), PAGE 1 of 2
    MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD to HEAD O.K. to print
    PAPER: WHITE WRITING, SUB. 20. INK: BLACK
    FLAT SIZE: NONE 203 mm (8")  279 mm (11")
    Date PERFORATE: ON FOLD Revised proofs
    DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT requested

    Copy A: 100% Black

    SCHEDULE H OMB No. 1545-1971


    Household Employment Taxes
    (Form 1040)
    Department of the Treasury
    (For Social Security, Medicare, Withheld Income, and Federal Unemployment (FUTA) Taxes)
     Attach to Form 1040, 1040NR, 1040-SS, or 1041.
    2005
    Attachment
    Internal Revenue Service (99)  See separate instructions. Sequence No. 44
    Name of employer Social security number

    Employer identification number

    A Did you pay any one household employee cash wages of $1,400 or more in 2005? (If any household employee was your
    spouse, your child under age 21, your parent, or anyone under age 18, see the line A instructions on page H-3 before you
    answer this question.)

    Yes. Skip lines B and C and go to line 1.


    No. Go to line B.

    B Did you withhold federal income tax during 2005 for any household employee?

    Yes. Skip line C and go to line 5.


    No. Go to line C.

    C Did you pay total cash wages of $1,000 or more in any calendar quarter of 2004 or 2005 to all household employees?
    (Do not count cash wages paid in 2004 or 2005 to your spouse, your child under age 21, or your parent.)

    No. Stop. Do not file this schedule.


    Yes. Skip lines 1-9 and go to line 10 on the back. (Calendar year taxpayers having no household employees in 2005 do
    not have to complete this form for 2005.)

    Part I Social Security, Medicare, and Income Taxes

    1 Total cash wages subject to social security taxes (see page H-4) 1

    2 Social security taxes. Multiply line 1 by 12.4% (.124) 2

    3 Total cash wages subject to Medicare taxes (see page H-4) 3

    4 Medicare taxes. Multiply line 3 by 2.9% (.029) 4

    5 Federal income tax withheld, if any 5

    6 Total social security, Medicare, and income taxes (add lines 2, 4, and 5) 6

    7 Advance earned income credit (EIC) payments, if any 7

    8 Net taxes (subtract line 7 from line 6) 8

    9 Did you pay total cash wages of $1,000 or more in any calendar quarter of 2004 or 2005 to household employees?
    (Do not count cash wages paid in 2004 or 2005 to your spouse, your child under age 21, or your parent.)

    No. Stop. Enter the amount from line 8 above on Form 1040, line 62. If you are not required to file Form 1040, see the
    line 9 instructions on page H-4.

    Yes. Go to line 10 on the back.

    For Privacy Act and Paperwork Reduction Act Notice, see page 7 of the separate instructions. Cat. No. 12187K Schedule H (Form 1040) 2005
    VERSION A 3
    I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING
    INSTRUCTIONS TO PRINTERS
    SCHEDULE H (FORM 1040), PAGE 2 of 2
    MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD to HEAD
    PAPER: WHITE WRITING, SUB. 20. INK: BLACK
    FLAT SIZE: NONE 203 mm (8")  279 mm (11")
    PERFORATE: ON FOLD
    DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

    Copy A: 100% Black

    Schedule H (Form 1040) 2005 Page 2


    Part II Federal Unemployment (FUTA) Tax
    10 Did you pay unemployment contributions to only one state? (If you paid contributions to New York State, Yes No
    check "No.") 10
    11 Did you pay all state unemployment contributions for 2005 by April 17, 2006? Fiscal year filers, see page H-4 11
    12 Were all wages that are taxable for FUTA tax also taxable for your state’s unemployment tax? 12

    Next: If you checked the “Yes” box on all the lines above, complete Section A.
    If you checked the “No” box on any of the lines above, skip Section A and complete Section B.
    Section A
    13 Name of the state where you paid unemployment contributions 
    14 State reporting number as shown on state unemployment tax return 

    15 Contributions paid to your state unemployment fund (see page H-4) 15


    16 Total cash wages subject to FUTA tax (see page H-4) 16

    17 FUTA tax. Multiply line 16 by .008. Enter the result here, skip Section B, and go to line 26 17
    Section B
    18 Complete all columns below that apply (if you need more space, see page H-5):
    (b) (d) (h) (i)
    (a) (e)
    State reporting number (c) State experience rate (f) (g) Subtract col. (g) Contributions
    Name State
    as shown on state Taxable wages (as period Multiply col. (c) Multiply col. (c) from col. (f). If paid to state
    of experience
    unemployment tax defined in state act) by .054 by col. (e) zero or less, unemployment
    state rate
    return From To enter -0-. fund

    19 Totals 19

    20 Add columns (h) and (i) of line 19 20


    21 Total cash wages subject to FUTA tax (see the line 16 instructions on page H-4) 21

    22 Multiply line 21 by 6.2% (.062) 22

    23 Multiply line 21 by 5.4% (.054) 23


    24 Enter the smaller of line 20 or line 23 24
    (New York State employers must use the worksheet in the separate instructions and check here)

    25 FUTA tax. Subtract line 24 from line 22. Enter the result here and go to line 26 25
    Part III Total Household Employment Taxes

    26 Enter the amount from line 8 26

    27 Add line 17 (or line 25) and line 26 27


    28 Are you required to file Form 1040?
    Yes. Stop. Enter the amount from line 27 above on Form 1040, line 62. Do not complete
    Part IV below.
    No. You may have to complete Part IV. See page H-5 for details.
    Part IV Address and Signature—Complete this part only if required. See the line 28 instructions on page H-5.
    Address (number and street) or P.O. box if mail is not delivered to street address Apt., room, or suite no.

    City, town or post office, state, and ZIP code

    Under penalties of perjury, I declare that I have examined this schedule, including accompanying statements, and to the best of my knowledge and belief, it is true,
    correct, and complete. No part of any payment made to a state unemployment fund claimed as a credit was, or is to be, deducted from the payments to employees.

     Employer’s signature
     Date

    Schedule H (Form 1040) 2005

    You might also like