If you had a household employee during 2025, you'll need to file Schedule H to determine how much you owe in household employment taxes if ANY of the following are true:
- You paid any ONE household employee cash wages of $2,800 or more in 2025 (with the exception of spouses, children under age 21, parents, or employees under age 18).
- You withheld federal income tax during 2025 for any household employee.
- You paid TOTAL cash wages of $1,000 or more in any calendar quarter of 2024 or 2025 to ALL household employees (excluding spouses, children under age 21, or parents).