3, Transmittal of Wage and Tax Statements, to the Social Security Administration by February 28, 2015 (March 31, 2015, if you file your Form W-2 electronically).
Use Schedule H (Form 1040), Household Employment Taxes, to report the federal employment taxes for your household employee if you pay the employee:
- Social Security and Medicare wages of $1,900 or more in 2014,
- FUTA wages, or
- Wages from which you withhold federal income tax.
File Schedule H with your 2014 federal income tax return by April 15, 2015. If you get an extension to file your return, the extension will also apply to your Schedule H.
If you are not required to file a 2014 tax return, you must file Schedule H by itself. See the Schedule H instructions for details.
Business Employment Tax Returns
Do not use Schedule H (Form 1040) if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Instead, include the Social Security, Medicare, and withheld federal income taxes for the employee on the Forms 941, Employer's Quarterly Federal Tax Return, that you file for your business or on the Form 943, Employer's Annual Tax Return for Agricultural Employees, that you file for your farm. Include the FUTA tax for the employee on your Form 940 (or 940-EZ), Employer's Annual Federal Unemployment (FUTA) Tax Return.
If you report the employment taxes for your household employee on Form 941 or Form 943, file Form W-2 for the employee with the Forms W-2 and Form W-3 for your business or farm employees.
Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, W-4, and W-5. You must also keep records to support the information you enter on the forms you file. If you are required to file Form W-2, you will need to keep a record of your employee's name, address, and Social Security number.
Wage and Tax Records
On each payday you should record the date and amounts of:
- Your employee's cash and non-cash wages,
- Any employee Social Security tax you withhold or agree to pay for your employee,
- Any employee Medicare tax you withhold or agree to pay for your employee,
- Any federal income tax you withhold,
- Any advance EIC payments you make, and
- Any state employment taxes you withhold.
Employee's Social Security Number
You must keep a record of your employee's name and Social Security number exactly as they appear on his or her Social Security card if you pay the employee:
- Social Security and Medicare wages, or
- Wages from which you withhold federal income tax.
You must ask for your employee's Social Security number no later than the first day on which you pay the wages. You may wish to ask for it when you hire your employee.
An employee who does not have a Social Security number must apply for one on Form SS-5, Application for a Social Security Card. An employee who has lost his or her Social Security card or whose name is not correctly shown on the card should apply for a new card. Employees may get Form SS-5 from any Social Security Administration office or by calling l-800-772-1213.
How Long To Keep Records
Keep your employment tax records for at least four years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later.
Department of Industrial Relations
649 Monroe St.
Montgomery, AL 36131-0099
Employment Security Tax
Department of Labor and Workforce Development
PO Box 11509
Juneau, AK 99811-5509
Unemployment Tax - 911B
Department of Economic Security
PO Box 6028
Phoenix, AZ 85005-6028
Department of Workforce Services
PO Box 2981
Little Rock, AR 72203-2981
Account Services Group, MIC-90
PO Box 942880
Sacramento, CA 94280
Unemployment Insurance Operations
Department of Labor and Employment
PO Box 8789
Denver, CO 80201-8789
Connecticut Department of Labor
200 Folly Brook Blvd.
Wethersfield, CT 06109-1114
Division of Unemployment Insurance
Department of Labor
PO Box 9950
Wilmington, DE 19809-0950
District of Columbia
Department of Employment Services
Office of Unemployment Compensation Tax Division
609 H Street, NE, 3r