Schedule H Irs 2020 Details

The Schedule H Form is a form used by the Internal Revenue Service (IRS) to collect information about tax-exempt organizations. The form is generally used to determine whether an organization is exempt from federal income taxes. Tax-exempt organizations are often charities or religious organizations, but can also include trade unions and social welfare organizations. completing and submitting a Schedule H Form is one way for tax-exempt organizations to declare their status to the IRS.

You will discover details about the type of form you would like to fill out in the table. It will tell you how long it may need to complete schedule h, what parts you need to fill in and some other specific details.

QuestionAnswer
Form NameSchedule H
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesschedule h irs 2020, how to schedule h, schedule h, irs 2020 schedule h

Form Preview Example

SCHEDULE H

Household Employment Taxes

 

 

OMB No. 1545-0074

(Form 1040)

(For Social Security, Medicare, Withheld Income, and Federal Unemployment (FUTA) Taxes)

2020

 

 

 

 

Attach to Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1041.

 

 

 

Department of the Treasury

 

 

Attachment

 

 

 

 

 

Go to www.irs.gov/ScheduleH for instructions and the latest information.

 

 

Internal Revenue Service (99)

 

 

Sequence No. 44

Name of employer

 

 

Social security number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Employer identification number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Calendar year taxpayers having no household employees in 2020 don’t have to complete this form for 2020.

ADid you pay any one household employee cash wages of $2,200 or more in 2020? (If any household employee was your spouse, your child under age 21, your parent, or anyone under age 18, see the line A instructions before you answer this question.)

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

No. Go to line B.

BDid you withhold federal income tax during 2020 for any household employee?

Yes. Skip line C and go to line 7.

No. Go to line C.

CDid you pay total cash wages of $1,000 or more in any calendar quarter of 2019 or 2020 to all household employees? (Don’t count cash wages paid in 2019 or 2020 to your spouse, your child under age 21, or your parent.)

No. Stop. Don’t file this schedule.

Yes. Skip lines 1a–9 and go to line 10.

Part I

Social Security, Medicare, and Federal Income Taxes

 

 

 

 

 

1a

Total cash wages subject to social security tax

 

1a

 

 

 

b

Qualified sick and family wages included on line 1a

 

1b

 

 

 

2a

Social security tax. Multiply line 1a by 12.4% (0.124)

. . . . . . . .

2a

bEmployer share of social security tax on qualified sick and family leave wages. Multiply line 1b by

 

6.2% (0.062)

2b

c

Total social security tax. Subtract line 2b from line 2a

2c

3

Total cash wages subject to Medicare tax

3

 

 

 

4

Medicare tax. Multiply line 3 by 2.9% (0.029)

4

 

5

Total cash wages subject to Additional Medicare Tax withholding . . . .

5

 

 

 

6

Additional Medicare Tax withholding. Multiply line 5 by 0.9% (0.009)

6

 

7

Federal income tax withheld, if any

7

 

8a

Total social security, Medicare, and federal income taxes. Add lines 2c, 4, 6, and 7

8a

b

Nonrefundable portion of credit for qualified sick and family leave wages from Worksheet 3 . . . .

8b

cTotal social security, Medicare, and federal income taxes after nonrefundable credit. Subtract line 8b

 

from line 8a

8c

d

Maximum amount of the employer share of social security tax that can be deferred (see instructions).

8d

e

Refundable portion of credit for qualified sick and family leave wages from Worksheet 3

8e

f

Qualified sick leave wages

8f

g

Qualified health plan expenses allocable to qualified sick leave wages

8g

h

Qualified family leave wages

8h

i

Qualified health plan expenses allocable to qualified family leave wages

8i

9Did you pay total cash wages of $1,000 or more in any calendar quarter of 2019 or 2020 to all household employees? (Don’t count cash wages paid in 2019 or 2020 to your spouse, your child under age 21, or your parent.)

No. Stop. Include the amount from line 8c above on Schedule 2 (Form 1040), line 7a. Include the amount, if any, from line 8e on Schedule 3 (Form 1040), line 12b. If you’re not required to file Form 1040, see the line 9 instructions.

Yes. Go to line 10.

For Privacy Act and Paperwork Reduction Act Notice, see the instructions.

Cat. No. 12187K

Schedule H (Form 1040) 2020

Schedule H (Form 1040) 2020

Page 2

Part II

Federal Unemployment (FUTA) Tax

 

10Did you pay unemployment contributions to only one state? If you paid contributions to a credit reduction

state, see instructions and check “No” . . . . . . . . . . . . . . . . . . . . . . .

11Did you pay all state unemployment contributions for 2020 by April 15, 2021? Fiscal year filers, see

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12Were all wages that are taxable for FUTA tax also taxable for your state’s unemployment tax? . . . . .

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.

Yes No

10

11

12

Section A

13Name of the state where you paid unemployment contributions

14

Contributions paid to your state unemployment fund

14

 

15

Total cash wages subject to FUTA tax

16

FUTA tax. Multiply line 15 by 0.6% (0.006). Enter the result here, skip Section B, and go to line 25 .

15

16

Section B

17Complete all columns below that apply (if you need more space, see instructions):

(a)

(b)

 

(c)

(d)

(e)

(f)

(g)

(h)

Name of state

Taxable wages (as

State experience

State

Multiply col. (b)

Multiply col. (b)

Subtract col. (f)

Contributions

 

defined in state act)

rate period

experience

by 0.054

by col. (d)

from col. (e).

paid to state

 

 

 

 

 

rate

 

 

If zero or less,

unemployment

 

 

From

 

To

 

 

 

enter -0-.

fund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18

Totals

. . .

18

 

 

19

Add columns (g) and (h) of line 18

19

 

 

 

 

20

Total cash wages subject to FUTA tax (see the line 15 instructions)

. . . .

. . .

20

 

21

Multiply line 20 by 6.0% (0.06)

. . . .

. . .

21

 

22

Multiply line 20 by 5.4% (0.054)

22

 

 

 

 

23

Enter the smaller of line 19 or line 22.

 

 

 

 

 

 

(If you paid state unemployment contributions late or you’re in a credit reduction state, see

 

 

 

instructions and check here)

. . . .

. .

23

 

24

FUTA tax. Subtract line 23 from line 21. Enter the result here and go to line 25 .

. . . .

. . .

24

 

Part III

Total Household Employment Taxes

 

 

 

 

 

25

Enter the amount from line 8c. If you checked the “Yes” box on line C of page 1, enter -0- .

. . .

25

 

26

Add line 16 (or line 24) and line 25

. . . .

. . .

26

 

27Are you required to file Form 1040?

Yes. Stop. Include the amount from line 26 above on Schedule 2 (Form 1040), line 7a. Include the amount, if any, from line 8e, on Schedule 3 (Form 1040), line 12b. Don’t complete Part IV below.

No. You may have to complete Part IV. See instructions for details.

Part IV Address and Signature — Complete this part only if required. See the line 27 instructions.

Address (number and street) or P.O. box if mail isn’t 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. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

 

 

 

 

 

Employer’s signature

 

 

 

Paid

 

Print/Type preparer’s name

 

Preparer’s signature

 

 

 

 

 

 

 

Preparer

 

Firm’s name

 

 

 

 

 

Use Only

 

 

 

 

 

 

Firm’s address

 

 

 

 

 

 

 

 

 

Date

Date

 

Check

if

PTIN

 

 

 

 

 

self-employed

 

 

 

 

 

 

 

Firm’s EIN

 

 

 

Phone no.

 

 

 

 

 

 

 

Schedule H (Form 1040) 2020