Department of the Treasury

Internal Revenue Service

2023 Instructions for Schedule H

Household

Employment 

Taxes

Here is a list of forms that household employers need to 

complete.

• Schedule H (Form 1040) for figuring your household employment taxes.

• Form W-2 (or Form 499R-2/W-2PR for employers in Puerto Rico) for reporting 

wages paid to your employees. References to Form W-2 also apply to Form 

499R-2/W-2PR unless otherwise specified.

• Form W-3 (or Form W-3 (PR) for filers in Puerto Rico) for sending Copy A of 

Form(s) W-2 to the Social Security Administration (SSA). References to Form W-3 

also apply to Form W-3 (PR) unless otherwise specified.

For more information, see What Forms Must You File? in Pub. 926, Household Employer's Tax Guide.

We have been asked:

Do I need to pay household employment taxes for 2023? If you have a household 

employee, you need to withhold and pay social security and Medicare taxes if you 

paid cash wages of $2,600 or more in 2023 to any one household employee. See Did 

you have a household employee? and the Line A instructions, later, for more information. You need to pay federal unemployment tax if you paid total cash wages of $1,000 

or more in any calendar quarter of 2022 or 2023 to household employees. See the Part 

II. Federal Unemployment (FUTA) Tax instructions, later, for more information.

How do I file Schedule H? File Schedule H with your Form 1040, 1040-SR, 

1040-NR, 1040-SS, or 1041. If you’re not filing a 2023 tax return, file Schedule H by 

itself.

Do I make a separate payment? No. You pay both income and employment taxes to 

the United States Treasury when you file Schedule H with your return.

Note. Taxpayers in Puerto Rico pay their income tax to the Department of the Treasury, Government of Puerto Rico.

When do I pay? Most filers must pay by April 15, 2024.

How many copies of Form W-3 do I send to the SSA? Send one copy of Form W-3 

with Copy A of Form(s) W-2 to the SSA, and keep one copy of Form W-3 for your 

records.

Important Dates

By .................... You must ...........................

January 31, 2024 Give your employee Form W-2 and send Copy A of Form(s) 

W-2 with Form W-3 to the SSA. Go to SSA.gov/employer

for details.

April 15, 2024 File Schedule H and pay your household employment taxes 

with your 2023 tax return.

Section references are to the Internal Revenue Code unless 

otherwise noted.

Contents Page

What's New ................................ 2

Reminders ................................. 2

Who Needs To File Schedule H? .................. 3

Who Needs To File Form W-2 and Form W-3? ........ 3

Contents Page

Do You Have an Employer Identification Number 

(EIN)? ................................ 3

Can Your Employee Legally Work in the United States?

...................................... 3

What About State Employment Taxes? .............. 4

When and Where To File ....................... 4

H-1

Nov 14, 2023 Cat. No. 21451X
Contents Page

How To Fill In Schedule H, Form W-2, and Form W-3 ... 4

Schedule H ............................. 4

Worksheet 1. Credit for Late Contributions ....... 10

Worksheet 2. Household Employers in a Credit 

Reduction State ....................... 10

Form W-2 and Form W-3 ................... 15

Worksheet 3. Credit for Qualified Sick and Family 

Leave Wages Paid in 2023 for Leave Taken After 

March 31, 2020, and Before April 1, 2021 ........ 10

Worksheet 4. Credit for Qualified Sick and Family 

Leave Wages Paid in 2023 for Leave Taken After 

March 31, 2021, and Before October 1, 2021 ...... 10

Estimated Tax Penalty ........................ 15

What Records To Keep ....................... 16

What Is the Earned Income Credit (EIC)? ........... 16

Rules for Business Employers ................... 16

How To Correct Schedule H .................... 16

How To Get Forms and Publications .............. 16

Privacy Act and Paperwork Reduction Act Notice ...... 17

Future Developments

For the latest information about developments related to Schedule H and its instructions, such as legislation enacted after they 

were published, go to IRS.gov/ScheduleH.

What's New

Social security and Medicare tax for 2023. The rate of social 

security tax on taxable wages, including qualified sick leave 

wages and qualified family leave wages paid in 2023 for leave 

taken after March 31, 2021, and before October 1, 2021, is 

6.2% each for the employer and employee or 12.4% for both. 

Qualified sick leave wages and qualified family leave wages 

paid in 2023 for leave taken after March 31, 2020, and before 

April 1, 2021, aren't subject to the employer share of social security tax; therefore, the tax rate on these wages is 6.2%. The 

social security wage base limit is $160,200.

The Medicare tax rate is 1.45% each for the employee and 

employer, unchanged from 2022. There is no wage base limit 

for Medicare tax.

Social security and Medicare taxes apply to the wages of 

household workers you pay $2,600 or more in cash wages in 

2023. For more information, see Cash wages and $2,600 test, 

later.

For information about the rates and wage threshold that will 

apply in 2024, see Pub. 926.

Qualified parking exclusion and commuter transportation 

benefit. For 2023, the monthly exclusion for qualified parking 

is $300 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $300.

Credit reduction state. A state that hasn't repaid money it 

borrowed from the federal government to pay unemployment 

benefits is a “credit reduction state.” The Department of Labor 

determines these states. If an employer pays wages that are 

subject to the unemployment tax laws of a credit reduction 

state, that employer must pay additional federal unemployment 

tax.

For 2023, there are credit reduction states. If you paid any 

wages that are subject to the unemployment compensation laws 

of a credit reduction state, your credit against federal unemployment tax will be reduced based on the credit reduction rate 

for that credit reduction state. Use Worksheet 2 to figure your 

credit reduction for 2023.

Reminders

The COVID-19 related credit for qualified sick and family 

leave wages is limited to leave taken after March 31, 2020, 

and before October 1, 2021. Generally, the credit for qualified sick and family leave wages, as enacted under the Families 

First Coronavirus Response Act (FFCRA) and amended and 

extended by the COVID-related Tax Relief Act of 2020, for 

leave taken after March 31, 2020, and before April 1, 2021, 

and the credit for qualified sick and family leave wages under 

sections 3131, 3132, and 3133 of the Internal Revenue Code, 

as enacted under the American Rescue Plan Act of 2021 (the 

ARP), for leave taken after March 31, 2021, and before October 1, 2021, have expired. However, employers that pay qualified sick and family leave wages in 2023 for leave taken after 

March 31, 2020, and before October 1, 2021, are eligible to 

claim a credit for qualified sick and family leave wages on 

Schedule H filed for 2023. For more information, see the instructions for line 8b, line 8c, line 8e, and line 8f, later.

Use Worksheet 3 to figure the credit for leave taken after 

March 31, 2020, and before April 1, 2021. Use Worksheet 4 to 

figure the credit for leave taken after March 31, 2021, and before October 1, 2021. For more information about the credit for 

qualified sick and family leave wages, go to IRS.gov/PLC.

Bicycle commuting reimbursements. The Tax Cuts and Jobs 

Act suspends the exclusion of qualified bicycle commuting reimbursements from your employee's income for tax years beginning after 2017 and before 2026.

Outsourcing payroll duties. You’re responsible to ensure that 

tax returns are filed and deposits and payments are made, even 

if you contract with a third party to perform these acts. You remain responsible if the third party fails to perform any required 

action. Before you choose to outsource any of your payroll and 

related tax duties (that is, withholding, reporting, and paying 

over social security, Medicare, FUTA, and income taxes) to a 

third-party payer, such as a payroll service provider or reporting agent, go to IRS.gov/OutsourcingPayrollDuties for helpful 

information on this topic. For more information on the different 

types of third-party payer arrangements, see section 16 of Pub. 

15.

Paid preparers. If you use a paid preparer to complete 

Schedule H, the paid preparer must complete and sign the paid 

preparer’s section of the Schedule H unless you’re attaching 

Schedule H to Form 1040, 1040-SR, 1040-NR, 1040-SS, or 

1041. A paid preparer must sign Schedule H and provide the 

information requested in the Paid Preparer Use Only section 

only if the preparer was paid to prepare Schedule H and isn't 

your employee. The preparer must give you a copy of the return in addition to the copy to be filed with the IRS.

H-2
Who Needs To File Schedule H?

You must file Schedule H if you answer “Yes” to any of the 

questions on lines A, B, and C of Schedule H.

Did you have a household employee? If you hired someone 

to do household work and you could control what work they 

did and how they did it, you had a household employee. This is 

true even if you gave the employee freedom of action. What 

matters is that you had the right to control the details of how 

the work was done.

Example. You paid Peyton Oak to babysit your child and 

do light housework 4 days a week in your home. Peyton followed your specific instructions about household and childcare 

duties. You provided the household equipment and supplies 

Peyton needed to do the work. Peyton is your household employee.

Household work is work done in or around your home. 

Some examples of workers who do household work are:

Babysitters Cooks Maids 

Butlers Drivers Nannies

Caretakers Health aides Private nurses

Cleaning people Housekeepers Yard workers

If a worker is your employee, it doesn't matter whether the 

work is full or part time or that you hired the worker through 

an agency or from a list provided by an agency or association. 

Also, it doesn't matter if the wages paid are for work done 

hourly, daily, weekly, or by the job.

If you’re a home care service recipient receiving home care 

services through a program administered by a federal, state, or 

local government agency, and the person who provides your 

care is your household employee, you can ask the IRS to authorize an agent under section 3504 to report, file, and pay all 

federal employment taxes, including FUTA taxes, on your behalf. See Form 2678, Employer/Payer Appointment of Agent, 

for more information.

If a government agency or third-party agent reports 

and pays the employment taxes on wages paid to your 

household employee on your behalf, you don't need to 

file Schedule H to report those taxes.

Workers who aren't your employees. Workers you get from 

an agency aren't your employees if the agency is responsible 

for who does the work and how it is done. Self-employed 

workers are also not your employees. A worker is self-employed if only the worker can control how the work is done. A 

self-employed worker usually provides their own tools and offers services to the general public in an independent business.

Example. You made an agreement with a worker to care for 

your lawn. The worker runs a lawn care business and offers 

their services to the general public. The worker hires their own 

helpers, provides their own tools and supplies, and instructs the 

helpers how to do their jobs. Neither the worker nor their helpers are your employees.

For more information, see Pub. 926 (or Pub. 179 for employers in Puerto Rico).

TIP

Who Needs To File Form W-2 and 

Form W-3?

You must file Form W-2 for each household employee to 

whom you paid $2,600 or more of cash wages in 2023 that are 

subject to social security and Medicare taxes. To find out if the 

wages are subject to these taxes, see the instructions for Schedule H, line 1a, line 3, and line 5, later. Even if the wages aren't 

subject to these taxes, if you withheld federal income tax from 

the wages of any household employee, you must file Form W-2 

for that employee. However, when not subject to social security 

and Medicare taxes, leave boxes 3, 4, 5, and 6 blank on Form 

W-2; only complete boxes 1 and 2. If the wages are below 

$2,600 for 2023 and you complete boxes 3, 4, 5, and 6 on Form 

W-2, the SSA will reject your Form W-2.

Note. If you are a household employer located in Puerto Rico 

and wages are not subject to social security and Medicare taxes, leave boxes 20, 21, 22, and 23 blank on Form 499R-2/

W-2PR, but complete the rest of the form according to your instructions. If the wages are below $2,600 for 2023 and you 

complete boxes 20, 21, 22, and 23 of Form 499R-2/W-2PR, the 

SSA will reject your Form 499R-2/W-2PR.

If you're required to file a 2023 Form W-2 for any household employee, you must also send Form W-3 with Copy A of 

Form(s) W-2 to the SSA. You're encouraged to file your Forms 

W-2 and W-3 electronically. If filing electronically via the 

SSA's Form W-2 Online service, the SSA generates Form W-3 

data from the electronic submission of Form(s) W-2. For more 

information on electronic filing, go to the SSA's Employer W-2 

Filing Instructions & Information website at SSA.gov/employer.

Do You Have an Employer 

Identification Number (EIN)?

If you have household employees, you will need an EIN to file 

Schedule H. If you don't have an EIN, you may apply for one 

online by going to IRS.gov/EIN. You may also apply for an 

EIN by faxing or mailing Form SS-4 to the IRS. Don't use your 

social security number (SSN) in place of an EIN. The Instructions for Form SS-4 explain how you can get an EIN immediately over the Internet, generally within 4 business days by fax, 

or in about 4 weeks if you apply by mail. Go to IRS.gov/Forms 

to get forms and publications, including Form SS-4.

Can Your Employee Legally Work in 

the United States?

It is unlawful to employ a person who can't legally work in the 

United States. When you hire a household employee to work 

for you on a regular basis, you and the employee must each 

complete part of the U.S. Citizenship and Immigration Services 

(USCIS) Form I-9, Employment Eligibility Verification. You 

must verify that the employee is either a U.S. citizen or a person who can legally work in the United States and you must 

keep Form I-9 for your records. You can get the form and the 

USCIS Handbook for Employers by going to the USCIS website at USCIS.gov/I-9-Central. You may use E-Verify at EVerify.gov to confirm the employment eligibility of newly hired 

employees.

H-3
Note. Form I-9 is available in Spanish. Only employers located in Puerto Rico may complete the Spanish version of Form 

I-9 instead of the English version. Go to USCIS.gov/I-9 to get 

the English and Spanish versions of Form I-9 and their separate 

instructions.

What About State Employment 

Taxes?

If you employed a household employee in 2023, you probably 

have to pay contributions to your state unemployment fund for 

2023. To find out if you do, contact your state unemployment 

tax agency. For a list of state unemployment tax agencies, go to 

the U.S. Department of Labor's website at oui.doleta.gov/

unemploy/agencies.asp. You should also find out if you need to 

pay or collect other state employment taxes or carry workers' 

compensation insurance.

Note. Household employers located in Puerto Rico see Pub. 

179, Section 9 or call 787-754-5353.

When and Where To File

Schedule H

If you file Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1041 

for 2023, remember to attach Schedule H to it. Mail your return, by April 15, 2024, to the address shown in your tax return 

instructions. If you live in Maine or Massachusetts, you have 

until April 17, 2024, because of the Patriots' Day and Emancipation Day holidays.

Exceptions. If you get an extension of time to file your return, 

file your return with Schedule H by the extended due date. If 

you’re a fiscal year filer, file your return and Schedule H by the 

due date of your fiscal year return, including extensions.

If you’re a calendar year taxpayer and have no household employees for 2023, you don't have to file Schedule H for 2023.

If you have household employees for 2023, but you’re not 

required to file a 2023 tax return (for example, because your income is below the amount that requires you to file), you must 

file Schedule H by itself by April 15, 2024. Complete Schedule H and put it in an envelope with your check or money order. Don't send cash. See the list of filing addresses, later. Mail 

your completed Schedule H and payment to the address listed 

for the place where you live. Make your check or money order 

payable to “United States Treasury” for the total household employment taxes due. Enter your name, address, SSN, daytime 

phone number, and “2023 Schedule H” on your check or money order. Household employers that are tax exempt and don't 

have to file a tax return (for example, churches that pay a 

household worker to take care of a minister's home) may also 

file Schedule H by itself.

Form W-2 and Form W-3

You're encouraged to file your Forms W-2 and W-3 electronically. Go to the SSA's Employer W-2 Filing Instructions & Information website at SSA.gov/employer to learn about electronTIP

ic filing. If filing electronically via the SSA's Form W-2 Online 

service, the SSA generates Form W-3 automatically based on 

your Form(s) W-2.

By January 31, 2024, send Copy A of all Forms W-2 with 

Form W-3 to the SSA and give Copies B, C, and 2 of Form 

W-2 to each employee. For paper forms, you will meet this requirement if the form is properly addressed, mailed, and postmarked no later than January 31, 2024.

If you file Forms W-2 and W-3 electronically, don't 

mail the paper Forms W-2 and W-3 to the SSA.

If filing on paper, mail Copy A of all Forms W-2 with Form 

W-3 to:

Social Security Administration

Direct Operations Center

Wilkes-Barre, PA 18769-0001

If you use “Certified Mail” to file, change the ZIP code to 

“18769-0002.” If you use an IRS-approved private delivery 

service (PDS), add “Attn: W-2 Process, 1150 E. Mountain 

Drive” to the address and change the ZIP code to 

“18702-7997.” Go to IRS.gov/PDS for the current list of 

IRS-approved PDSs.

Check with your state, city, or local tax department to 

find out if you must file Copy 1 of Form W-2.

Penalties. You may have to pay a penalty if you don't give 

Forms W-2 to your employees or file Copy A of the forms with 

the SSA by the due dates. You may also have to pay a penalty 

if you don't show your employee's SSN on Form W-2 or don't 

provide correct information on the form.

How To Fill In Schedule H, Form 

W-2, and Form W-3

Schedule H

If you were notified that your household employee received payments from a state disability plan, see State 

Disability Payments, later.

Social security number (SSN). Enter your SSN. Form 1041 

filers, don't enter a number in this space. But be sure to enter 

your EIN in the space provided.

Employer identification number (EIN). An EIN is a 

nine-digit number assigned by the IRS. The digits are arranged 

as follows: 00-0000000. Enter your EIN in the space provided. 

If you don't have an EIN, see Do You Have an Employer Identification Number (EIN), earlier. If you applied for an EIN but 

haven't received it, enter “Applied For” and the date you applied. Don't use your SSN as an EIN.

Line A. Did you pay any one household employee cash wages of $2,600 or more in 2023? To figure the total cash wages 

CAUTION

!

TIP

CAUTION

!

H-4
you paid in 2023 to each household employee, don't include 

amounts paid to any of the following individuals.

• Your spouse.

• Your child who was under age 21.

• Your parent. (See Exception for parents below.)

• Your employee who was under age 18 at any time during 

2023. If the employee wasn't a student, see Exception for employees under age 18 below.

Exception for parents. Include the cash wages you paid 

your parent for work in or around your home if both (1) and (2) 

below apply.

1. Your child (including an adopted child or stepchild) who 

lived with you was under age 18 or had a physical or mental 

condition that required the personal care of an adult for at least 

4 continuous weeks during the calendar quarter in which services were performed. A calendar quarter is January through 

March, April through June, July through September, or October 

through December.

2. You were divorced and not remarried, a widow or widower, or married to and living with a person whose physical or 

mental condition prevented your spouse from caring for the 

child for at least 4 continuous weeks during the calendar quarter in which services were performed.

Exception for employees under age 18. Include the cash 

wages you paid to a person who was under age 18 and not a 

student if providing household services was the employee’s 

principal occupation.

Cash wages. Cash wages include wages paid by check, money 

order, etc. Cash wages don't include the value of food, lodging, 

clothing, transit passes, or other noncash items you give a 

household employee. However, cash you give your employee 

in place of these items is included in cash wages.

Noncash wages paid to household employees aren't subject 

to social security taxes or Medicare taxes; however, they are 

subject to federal income tax unless a specific exclusion applies. Report the value of taxable noncash wages in box 1 of 

Form W-2 together with cash wages. Don't show noncash wages in box 3 or in box 5 of Form W-2. See section 5 of Pub. 15 

for more information on cash and noncash wages, and Pub. 

15-B for more information on fringe benefits.

Note. Household employers located in Puerto Rico report the 

value of taxable noncash wages in box 7 of Form 499R-2/

W-2PR together with cash wages. Don't show noncash wages 

in box 20 or in box 22 of Form 499R-2/W-2PR. See section 5 

or section 8 of Pub. 179 for more information on cash and noncash wages.

Transportation (commuting) benefits. If you reimburse 

your employee for qualified parking, transportation in a commuter highway vehicle, or transit passes, you may be able to 

exclude the cash reimbursement amounts from counting as 

cash wages subject to social security and Medicare taxes. 

Qualified parking is parking at or near your home or at or near 

a location from which your employee commutes to your home. 

It doesn't include parking at or near your employee's home. For 

2023, you can reimburse your employee up to $300 per month 

for qualified parking and $300 per month for combined commuter highway vehicle transportation and transit passes. See 

Transportation (Commuting) Benefits in Pub. 15-B for more information. Any cash reimbursement over these amounts is included as wages.

Part I. Social Security, Medicare, and 

Federal Income Taxes

Social security and Medicare taxes fund retirement, survivor, 

disability, and health benefits for workers and their families. 

You and your employees generally pay these taxes in equal 

amounts.

You’re not required to withhold federal income tax from 

wages you pay a household employee. You should withhold 

federal income tax only if your household employee asks you 

to withhold it and you agree. The employee must give you a 

completed Form W-4.

For 2023, the rate of social security tax on taxable wages, 

except for qualified sick leave wages and qualified family 

leave wages paid in 2023 for leave taken after March 31, 2020, 

and before April 1, 2021, is 6.2% each for the employer and 

employee or 12.4% for both. Stop paying social security tax on 

and entering an employee's wages on line 1a when the employee's taxable wages, including qualified sick and family leave 

wages paid in 2023 that are reported on line 1b, reach $160,200 

for the year. However, continue to withhold income and Medicare taxes for the whole year on all wages, including qualified 

sick and family leave wages paid in 2023, even when the social 

security wage base of $160,200 has been reached.

The Medicare tax rate is 1.45% each for the employee and 

employer, unchanged from 2022. There is no wage base limit 

for Medicare tax. If you didn't deduct the employee's share 

from the employee’s wages, you must pay the employee's share 

of tax and your share of tax, a total of 12.4% for social security 

tax and 2.9% for Medicare tax. See Form W-2 and Form W-3, 

later, for more information.

Note. Employers located in Puerto Rico see the Instructions 

for Form W-3 (PR).

In addition to withholding Medicare tax at 1.45%, you must 

withhold a 0.9% Additional Medicare Tax from wages you pay 

to an employee in excess of $200,000 in a calendar year. 

You’re required to begin withholding Additional Medicare Tax 

in the pay period in which you pay wages in excess of 

$200,000 to an employee and continue to withhold it each pay 

period until the end of the calendar year. Additional Medicare 

Tax is only imposed on the employee. There is no employer 

share of Additional Medicare Tax. All wages that are subject to 

Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. For 

more information on Additional Medicare Tax, go to IRS.gov/

ADMTfaqs.

$2,600 test. If you pay a household employee $2,600 or 

more in cash wages during 2023, you must report and pay social security and Medicare taxes on all the wages, including the 

first $2,600 paid to that employee. The test applies to cash wages paid in 2023 regardless of when the wages were earned. 

See Pub. 926 for more information.

H-5
Note. Household employers located in Puerto Rico, see Pub. 

179.

Line 1a. Total cash wages subject to social security tax. Enter the total of cash wages (see Cash wages, earlier) paid in 

2023 to each household employee who meets the $2,600 test, 

explained earlier.

If you paid any household employee cash wages of 

more than $160,200 in 2023, include on line 1a only 

the first $160,200 of that employee's cash wages.

Line 1b. Qualified sick and family leave wages paid in 2023 

for leave taken after March 31, 2020, and before April 1, 

2021, included on line 1a. Enter the qualified sick and family 

leave wages you paid in 2023 for leave taken after March 31, 

2020, and before April 1, 2021, included on line 1a. For more 

information on qualified sick and family leave wages paid in 

2023 for leave taken after March 31, 2020, and before April 1, 

2021, see the instructions for line 8g and line 8i, later.

Line 2a. Social security tax. Multiply the amount on line 1a 

by 12.4% (0.124). Enter the result on line 2a.

Line 2b. Employer share of social security tax on qualified 

sick and family leave wages paid in 2023 for leave taken after March 31, 2020, and before April 1, 2021. Multiply the 

amount on line 1b by 6.2% (0.062). Enter the result on line 2b.

Line 2c. Total social security tax. Subtract line 2b from 

line 2a. Enter the result on line 2c.

Line 3. Total cash wages subject to Medicare tax. Enter the 

total cash wages (see Cash wages, earlier) paid in 2023 to each 

employee who meets the $2,600 test, explained earlier. There is 

no limit on wages subject to Medicare tax.

Line 4. Medicare tax. Multiply the amount on line 3 by 2.9% 

(0.029). Enter the result on line 4.

Line 5. Total cash wages subject to Additional Medicare 

Tax withholding. Enter the total cash wages (see Cash wages, 

earlier) paid to each employee in 2023 that exceeded $200,000.

Line 6. Additional Medicare Tax withholding. Multiply the 

amount on line 5 by 0.9% (0.009). Enter the result on line 6.

Line 7. Federal income tax withheld. Enter any federal income tax you withheld from the wages you paid to your household employees in 2023. See Pub. 926 and Pub. 15-T for information on withholding federal income taxes.

Note. Household employers located in Puerto Rico skip 

line 7.

Line 8a. Total social security, Medicare, and federal income 

taxes. Add lines 2c, 4, 6, and 7. Enter the result on line 8a.

Lines 8b Through 8f

If you aren't claiming a credit for qualified sick leave wages or 

qualified family leave wages, enter the amount from line 8a on 

line 8d and skip to line 9.

The same wages can't be treated as both qualified sick leave 

wages and qualified family leave wages. For leave taken after 

March 31, 2021, and before October 1, 2021, any wages taken 

into account in determining the credit for qualified sick and 

family leave wages can't be taken into account as wages for 

purposes of the credits under sections 45A, 45P, 45S, and 51.

CAUTION

!

Emergency Paid Sick Leave Act (EPSLA). Employers with 

fewer than 500 employees and, for leave taken after March 31, 

2021, and before October 1, 2021, certain governmental employers without regard to number of employees (except for the 

federal government and its agencies and instrumentalities unless described in section 501(c)(1)) are entitled to a credit if 

they provide paid sick leave to employees that otherwise meets 

the requirements of the EPSLA. Under the EPSLA, as amended for purposes of the ARP, wages are qualified sick leave 

wages if paid to employees that are unable to work before October 1, 2021, because the employee:

1. Is subject to a federal, state, or local quarantine or isolation order related to COVID-19;

2. Has been advised by a health care provider to self-quarantine due to concerns related to COVID-19;

3. Is experiencing symptoms of COVID-19 and seeking a 

medical diagnosis; or, for leave taken after March 31, 2021, 

and before October 1, 2021, is seeking or awaiting the results 

of a diagnostic test for, or a medical diagnosis of, COVID-19 

(and the employee has been exposed to COVID-19 or the employee's employer has requested such test or diagnosis), or the 

employee is obtaining immunizations related to COVID-19 or 

recovering from an injury, disability, illness, or condition related to such immunization;

4. Is caring for an individual subject to an order described 

in (1) or who has been advised as described in (2);

5. Is caring for a son or daughter because the school or 

place of care for that child has been closed, or the childcare 

provider for that child is unavailable, due to COVID-19 precautions; or

6. Is experiencing any other substantially similar condition 

specified by the U.S. Department of Health and Human Services, which for leave taken after March 31, 2021, and before 

October 1, 2021, includes to accompany an individual to obtain 

immunization related to COVID-19, or to care for an individual 

who is recovering from any injury, disability, illness, or condition related to the immunization.

Son or daughter. A son or daughter must generally have 

been under 18 years of age or incapable of self-care because of 

a mental or physical disability. A son or daughter includes a biological child, adopted child, stepchild, foster child, legal ward, 

or child for whom the employee assumes parental status and 

carries out the obligations of a parent.

Limits on qualified sick leave wages. The EPSLA, as 

amended for purposes of the ARP, provides different limitations for different circumstances under which qualified sick 

leave wages are paid. For paid sick leave qualifying under (1), 

(2), or (3) earlier, the amount of qualified sick leave wages is 

determined at the employee's regular rate of pay, but the wages 

may not exceed $511 for any day (or portion of a day) for 

which the individual is paid sick leave. For paid sick leave 

qualifying under (4), (5), or (6) earlier, the amount of qualified 

sick leave wages is determined at two-thirds the employee's 

regular rate of pay, but the wages may not exceed $200 for any 

day (or portion of a day) for which the individual is paid sick 

leave. The EPSLA also limits each individual to a maximum of 

up to 80 hours of paid sick leave in total for leave taken after 

H-6
March 31, 2020, and before April 1, 2021. The ARP resets this 

limit at 80 hours of paid sick leave for leave taken after March 

31, 2021, and before October 1, 2021. Therefore, for leave taken after March 31, 2020, and before April 1, 2021, the maximum amount of paid sick leave wages can't exceed $5,110 for 

an employee for leave under (1), (2), or (3), and it can't exceed 

$2,000 for an employee for leave under (4), (5), or (6). These 

maximum amounts also reset and apply to leave taken after 

March 31, 2021, and before October 1, 2021.

For more information about qualified sick and family leave 

wages, go to IRS.gov/PLC.

Expanded Family and Medical Leave Act (Expanded 

FMLA). Employers with fewer than 500 employees and, for 

leave taken after March 31, 2021, and before October 1, 2021, 

certain governmental employers without regard to number of 

employees (except for the federal government and its agencies 

and instrumentalities unless described in section 501(c)(1)) are 

entitled to a credit under the FFCRA, as amended for purposes 

of the ARP, if they provide paid family leave to employees that 

otherwise meets the requirements of the Expanded FMLA. For 

leave taken after March 31, 2020, and before April 1, 2021, 

wages are qualified family leave wages if paid to an employee 

who has been employed for at least 30 calendar days when an 

employee is unable to work due to the need to care for a son or 

daughter under 18 years of age or incapable of self-care because of a mental or physical disability because the school or 

place of care for that child has been closed, or the childcare 

provider for that child is unavailable, due to a public health 

emergency. See Son or daughter, earlier, for more information. 

For leave taken after March 31, 2021, and before October 1, 

2021, the leave can be granted for any other reason provided by 

the EPSLA, as amended for purposes of the ARP.

For leave taken after March 31, 2020, and before April 1, 

2021, the first 10 days for which an employee takes leave may 

be unpaid. During this period, employees may use other forms 

of paid leave, such as qualified sick leave, accrued sick leave, 

annual leave, or other paid time off. After an employee takes 

leave for 10 days, the employer provides the employee paid 

leave (that is, qualified family leave wages) for up to 10 weeks. 

For leave taken after March 31, 2021, and before October 1, 

2021, the 10-day rule discussed above doesn't apply and the 

paid leave can be provided for up to 12 weeks.

Rate of pay and limit on wages. The rate of pay must be at 

least two-thirds of the employee's regular rate of pay (as determined under the Fair Labor Standards Act of 1938), multiplied 

by the number of hours the employee otherwise would have 

been scheduled to work. For leave taken after March 31, 2020, 

and before April 1, 2021, the total qualified family leave wages 

can't exceed $200 per day or $10,000 in the aggregate per employee. For leave taken after March 31, 2021, and before October 1, 2021, the limit resets and the total qualified family leave 

wages can't exceed $200 per day or $12,000 in the aggregate 

per employee.

For more information about qualified sick and family leave 

wages, go to IRS.gov/PLC.

If you paid qualified sick or family leave wages in 

2023 for leave taken after March 31, 2020, and before 

April 1, 2021, complete lines 8g through 8j before 

completing Worksheet 3. If you paid qualified sick or family 

leave wages in 2023 for leave taken after March 31, 2021, and 

before October 1, 2021, complete lines 8k through 8n before 

completing Worksheet 4.

Line 8b. Nonrefundable portion of credit for qualified sick 

and family leave wages for leave taken after March 31, 

2020, and before April 1, 2021. Enter the nonrefundable portion of the credit for qualified sick and family leave wages for 

leave taken after March 31, 2020, and before April 1, 2021, 

from Worksheet 3, Step 2, line 2j.

Complete line 8b only if qualified sick leave wages 

and/or qualified family leave wages were paid in 2023 

for leave taken after March 31, 2020, and before April 

1, 2021.

Businesses, tax-exempt organizations with fewer than 500 

employees, and Schedule H filers that provide paid sick leave 

under the EPSLA and/or provide paid family leave under the 

Expanded FMLA are eligible to claim the credit for qualified 

sick and family leave wages for leave taken after March 31, 

2020, and before April 1, 2021. For purposes of the credit, 

qualified sick leave wages and qualified family leave wages are 

wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of 

employment under sections 3121(b)(1)–(22), that an employer 

pays that otherwise meet the requirements of the EPSLA or Expanded FMLA. The credit for qualified sick and family leave 

wages consists of the qualified sick leave wages, the qualified 

family leave wages, the qualified health plan expenses allocable to those wages, and the employer share of Medicare tax allocable to those wages. The nonrefundable portion of the credit 

is limited to the employer share of social security tax reported 

on Schedule H, line 2a.

Any credit in excess of the remaining amount of the employer share of social security tax is refundable and reported on 

Schedule H, line 8e. For more information on the credit for 

qualified sick and family leave wages, go to IRS.gov/PLC.

Qualified health plan expenses allocable to qualified sick 

and family leave wages. The credit for qualified sick leave 

wages and qualified family leave wages is increased to cover 

the qualified health plan expenses that are properly allocable to 

the qualified leave wages for which the credit is allowed. These 

qualified health plan expenses are amounts paid or incurred by 

the employer to provide and maintain a group health plan but 

only to the extent such amounts are excluded from the employees' income as coverage under an accident or health plan. The 

amount of qualified health plan expenses generally includes 

both the portion of the cost paid by the employer and the portion of the cost paid by the employee with pre-tax salary reduction contributions. However, qualified health plan expenses 

don't include amounts that the employee paid for with after-tax 

contributions. For more information, go to IRS.gov/PLC.

TIP

CAUTION

!

H-7
You must include the full amount (both the nonrefundable and refundable portions) of the credit for qualified sick and family leave wages in your gross income 

for the tax year that includes the last day of any calendar quarter in which a credit is allowed.

Line 8c. Nonrefundable portion of credit for qualified sick 

and family leave wages for leave taken after March 31, 

2021, and before October 1, 2021. Enter the nonrefundable 

portion of the credit for qualified sick and family leave wages 

from Worksheet 4, Step 2, line 2l.

Complete line 8c only if qualified sick leave wages 

and/or qualified family leave wages were paid in 2023 

for leave taken after March 31, 2021, and before October 1, 2021.

Businesses, tax-exempt organizations with fewer than 500 

employees, and Schedule H filers that provide paid sick leave 

under the EPSLA, as amended for purposes of the ARP, and/or 

provide paid family leave to employees that otherwise meets 

the requirements under the Expanded FMLA, as amended for 

purposes of the ARP, are eligible to claim the credit for qualified sick and family leave wages for leave taken after March 

31, 2021, and before October 1, 2021. The nonrefundable portion of the credit is limited to the employer share of Medicare 

tax reported on Schedule H, line 4.

For purposes of this credit, qualified sick leave wages and 

qualified family leave wages are wages for social security and 

Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections 

3121(b)(1)–(22), that an employer pays that otherwise meet the 

requirements of the EPSLA or Expanded FMLA, as enacted 

under the FFCRA and amended for purposes of the ARP.

The credit for qualified sick and family leave wages consists 

of the:

• Qualified sick leave wages and/or qualified family leave 

wages;

• Qualified health plan expenses allocable to qualified sick 

and family leave wages;

• Collectively bargained defined benefit pension plan contributions, subject to the qualified leave wage limitations, allocable to the qualified sick and family leave wages;

• Collectively bargained apprenticeship program contributions, subject to the qualified leave wages limitations, allocable 

to the qualified sick and family leave wages; and

• Employer share of social security and Medicare tax allocable to the qualified sick and family leave wages.

For more information on the collectively bargained amounts 

discussed above, see sections 3131 and 3132.

Any credit in excess of the remaining amount of the employer share of Medicare tax is refundable and reported on 

Schedule H, line 8f. For more information on the credit for 

qualified sick and family leave wages, go to IRS.gov/PLC.

Line 8d. Total social security, Medicare, and federal income 

taxes after nonrefundable credits. Add lines 8b and 8c and 

then subtract that total from line 8a. Enter the result on line 8d.

Line 8e. Refundable portion of credit for qualified sick and 

family leave wages for leave taken after March 31, 2020, 

TIP

CAUTION

!

and before April 1, 2021. Enter the refundable portion of the 

credit for qualified sick and family leave wages from Worksheet 3, Step 2, line 2k.

Complete line 8e only if qualified sick leave wages 

and/or qualified family leave wages were paid in 2023 

for leave taken after March 31, 2020, and before April 

1, 2021.

Businesses, tax-exempt organizations with fewer than 500 

employees, and Schedule H filers that provide paid sick leave 

under the EPSLA and/or provide paid family leave under the 

Expanded FMLA are eligible to claim the credit for qualified 

sick and family leave wages. The credit for qualified sick and 

family leave wages consists of the qualified sick leave wages, 

the qualified family leave wages, the qualified health plan expenses allocable to those wages, and the employer share of 

Medicare tax allocable to those wages. The refundable portion 

of the credit is allowed after the employer share of social security tax is reduced to zero by nonrefundable credits that are applied against the employer share of social security tax.

Line 8f. Refundable portion of credit for qualified sick and 

family leave wages for leave taken after March 31, 2021, 

and before October 1, 2021. Enter the refundable portion of 

the credit for qualified sick and family leave wages from Worksheet 4, Step 2, line 2m.

Complete line 8f only if qualified sick leave wages 

and/or qualified family leave wages were paid in 2023 

for leave taken after March 31, 2021, and before October 1, 2021.

Businesses, tax-exempt organizations with fewer than 500 

employees, and Schedule H filers are entitled to a credit if they 

provide paid sick leave to employees that otherwise meets the 

requirements of the EPSLA, as amended for purposes of the 

ARP, and/or provide paid family leave to employees that otherwise meets the requirements under the Expanded FMLA, as 

amended for purposes of the ARP, for leave taken after March 

31, 2021, and before October 1, 2021. The refundable portion 

of the credit is allowed after the employer share of Medicare 

tax is reduced to zero by nonrefundable credits that are applied 

against the employer share of Medicare tax.

Lines 8g Through 8n

The amounts entered on lines 8g through 8n are amounts that 

you use on Worksheet 3 and Worksheet 4, later in these instructions to figure certain credits. If you're claiming these credits, 

you must enter the applicable amounts.

Complete lines 8g and 8h only if qualified sick leave 

wages were paid in 2023 for leave taken after March 

31, 2020, and before April 1, 2021.

Line 8g. Qualified sick leave wages for leave taken before 

April 1, 2021. Enter the qualified taxable (subject to social security tax) sick leave wages you paid in 2023 to your employees for leave taken after March 31, 2020, and before April 1, 

2021. Qualified sick leave wages for leave taken after March 

31, 2020, and before April 1, 2021, aren't subject to the employer share of social security tax; therefore, the tax rate on 

these wages is 6.2%. Stop paying social security tax on and 

CAUTION

!

CAUTION

!

CAUTION

!

H-8
entering an employee's wages on line 1a when the employee's 

taxable wages, including qualified sick and family leave wages 

reported on line 1b, reach $160,200 for the year. See the instructions for line 3, earlier, for reporting Medicare tax on 

qualified sick leave wages, including the portion above the social security wage base. This amount is also entered on Worksheet 3, Step 2, line 2a.

Line 8h. Qualified health plan expenses allocable to qualified sick leave wages reported on line 8g. Enter the qualified 

health plan expenses allocable to qualified sick leave wages 

paid in 2023 for leave taken after March 31, 2020, and before 

April 1, 2021. This amount is also entered on Worksheet 3, 

Step 2, line 2b.

Complete lines 8i and 8j only if qualified family leave 

wages were paid in 2023 for leave taken after March 

31, 2020, and before April 1, 2021.

Line 8i. Qualified family leave wages for leave taken before 

April 1, 2021. Enter the qualified taxable (subject to social security tax) family leave wages you paid in 2023 to your employees for leave taken after March 31, 2020, and before April 

1, 2021. Qualified family leave wages for leave taken after 

March 31, 2020, and before April 1, 2021, aren't subject to the 

employer share of social security tax; therefore, the tax rate on 

these wages is 6.2%. Stop paying social security tax on and entering an employee's wages on line 1a when the employee's 

taxable wages, including qualified sick and family leave wages 

reported on line 1b, reach $160,200 for the year. See the instructions for line 3, earlier, for reporting Medicare tax on 

qualified family leave wages, including the portion above the 

social security wage base. This amount is also entered on 

Worksheet 3, Step 2, line 2e.

Line 8j. Qualified health plan expenses allocable to qualified family leave wages reported on line 8i. Enter the qualified health plan expenses allocable to qualified family leave 

wages paid in 2023 for leave taken after March 31, 2020, and 

before April 1, 2021. This amount is also entered on Worksheet 

3, Step 2, line 2f.

Complete lines 8k and 8l only if qualified sick leave 

wages were paid in 2023 for leave taken after March 

31, 2021, and before October 1, 2021.

Line 8k. Qualified sick leave wages for leave taken after 

March 31, 2021, and before October 1, 2021. Enter the 

qualified sick leave wages you paid in 2023 to your employees 

for leave taken after March 31, 2021, and before October 1, 

2021, including any qualified sick leave wages that were above 

the social security wage base and any qualified sick leave wages excluded from the definition of employment under sections 

3121(b)(1)–(22). See the instructions for line 8c, earlier, for 

more information about qualified sick leave wages for leave 

taken after March 31, 2021, and before October 1, 2021. This 

amount is also entered on Worksheet 4, Step 2, line 2a.

Line 8l. Qualified health plan expenses allocable to qualified sick leave wages reported on line 8k. Enter the qualified 

health plan expenses allocable to qualified sick leave wages 

paid in 2023 for leave taken after March 31, 2021, and before 

October 1, 2021. This amount is also entered on Worksheet 4, 

Step 2, line 2b.

CAUTION

!

CAUTION

!

Complete lines 8m and 8n only if qualified family 

leave wages were paid in 2023 for leave taken after 

March 31, 2021, and before October 1, 2021.

Line 8m. Qualified family leave wages for leave taken after 

March 31, 2021, and before October 1, 2021. Enter the 

qualified family leave wages you paid in 2023 to your employees for leave taken after March 31, 2021, and before October 1, 

2021, including any qualified family leave wages that were 

above the social security wage base and any qualified family 

leave wages excluded from the definition of employment under 

sections 3121(b)(1)–(22). See the instructions for line 8c, earlier, for more information about qualified family leave wages for 

leave taken after March 31, 2021, and before October 1, 2021. 

This amount is also entered on Worksheet 4, Step 2, line 2f.

Line 8n. Qualified health plan expenses allocable to qualified family leave wages reported on line 8m. Enter the qualified health plan expenses allocable to qualified family leave 

wages paid in 2023 for leave taken after March 31, 2021, and 

before October 1, 2021. This amount is also entered on Worksheet 4, Step 2, line 2g.

Line 9. Did you pay total cash wages of $1,000 or more in 

any calendar quarter of 2022 or 2023 to all household employees? Review the cash wages you paid to all your household employees for each calendar quarter of 2022 and 2023.

If the total for any quarter in 2022 or 2023 is not $1,000 or 

more, check "No," stop here, and include the amount from 

line 8d on Schedule 2 (Form 1040), line 9. Include the 

amounts, if any, from lines 8e and 8f on Schedule 3 (Form 

1040), line 13z. If you don't file Form 1040, complete Schedule H, Part IV, and follow the instructions under When and 

Where To File, earlier.

If the total for any quarter in 2022 or 2023 is $1,000 or 

more, check "Yes" and complete Schedule H, Part II.

Part II. Federal Unemployment (FUTA) Tax

Together with state unemployment tax systems, the FUTA tax 

provides funds for paying unemployment compensation to 

workers who have lost their jobs. Most employers pay both a 

federal and a state unemployment tax.

The FUTA tax applies to the first $7,000 you pay to each 

employee during a calendar year after subtracting any payments exempt from FUTA tax. The FUTA tax rate is 6.0% for 

2023. But see Credit for contributions paid to state next. Only 

employers pay FUTA tax. Don't collect or deduct FUTA tax 

from your employee's wages. You must pay it from your own 

funds.

Credit for contributions paid to state. You may be able to 

take a credit of up to 5.4% against the FUTA tax, resulting in a 

net FUTA tax rate of 0.6%. But to do so, you must pay all the 

required contributions for 2023 to your state unemployment 

fund by April 15, 2024. Fiscal year filers must pay all required 

contributions for 2023 by the due date of their federal income 

tax returns (not including extensions).

State unemployment taxes are sometimes called contributions. Contributions are payments that a state requires you, as 

an employer, to make to its unemployment fund for the payCAUTION

!

H-9
ment of unemployment benefits. However, contributions don't 

include:

• Any payments deducted or deductible from your employees' pay;

• Penalties, interest, or special administrative taxes; or

• Voluntary contributions you paid to get a lower state experience rate.

If you paid contributions to any credit reduction state, see 

the instructions for line 23, later.

Lines 10 through 12. Answer the questions on lines 10 

through 12 to see if you should complete Section A or Section B of Part II.

Fiscal year filers. If you paid all state unemployment contributions for 2023 by the due date of your return (not including extensions), check the “Yes” box on line 11. Check the 

“No” box if you didn't pay all of your state contributions by the 

due date of your return.

Section A

Line 13. Name of the state where you paid unemployment 

contributions. Enter the two-letter abbreviation of the name 

of the state (or the District of Columbia, Puerto Rico, or the 

U.S. Virgin Islands) to which you paid unemployment contributions. For a list of states and their postal abbreviations, see 

State Names and Postal Abbreviations, later.

Line 14. Contributions paid to your state unemployment 

fund. Enter the total of contributions (defined earlier) you paid 

to your state unemployment fund for 2023. If you didn't have 

to make contributions because your state gave you a 0% experience rate, enter “0% rate” on line 14.

Line 15. Total cash wages subject to FUTA tax. Enter the 

total of cash wages (see Cash wages, earlier) you paid in 2023 

to each household employee, including employees paid less 

than $1,000. However, don't include cash wages paid in 2023 

to any of the following individuals.

• Your spouse.

• Your child who was under age 21.

• Your parent.

If you paid any household employee more than $7,000 in 

2023, include on line 15 only the first $7,000 of that employee's cash wages.

Line 16. FUTA tax. Multiply the wages on line 15 by 0.6% 

(0.006). Enter the result on line 16.

Section B

Complete lines 17 through 24 only if you checked a 

“No” box on line 10, 11, or 12.

Credit for 2023. The credit you can take for any state unemployment fund contributions for 2023 that you pay after April 

15, 2024, is limited to 90% of the credit that would have been 

allowable if the contributions were paid on or before April 15, 

2024.

Line 17. Complete all columns below that apply. Complete 

all columns that apply. If you don't, you won't get a credit. If 

you need more space, attach a statement using the same format 

CAUTION

!

as line 17. Your state will provide the experience rate. If you 

don't know your rate, contact your state unemployment tax 

agency.

You must complete columns (a), (b), and (h), even if you 

weren't given an experience rate. If you were given an experience rate of 5.4% or higher, you must also complete columns 

(c) and (d). If you were given a rate of less than 5.4%, you 

must complete all columns.

If you were given a rate for only part of the year, or the rate 

changed during the year, you must complete a separate line for 

each rate period.

Column (b). Taxable wages. Enter the taxable wages on 

which you must pay taxes to the unemployment fund of the 

state shown in column (a). If your experience rate is 0%, enter 

the amount of wages you would have had to pay taxes on if 

that rate hadn't been granted.

Column (h). Contributions paid to state unemployment 

fund. Enter the total contributions (defined earlier) you paid 

to the state unemployment fund for 2023 by April 15, 2024. 

Fiscal year filers, enter the total contributions you paid to the 

state unemployment fund for 2023 by the due date of your return (not including extensions). If you’re claiming excess credits as payments of state unemployment contributions, attach a 

copy of the letter from your state.

Line 18. Totals. Add the amounts in columns (g) and (h) separately and enter the totals in the spaces provided.

Line 19. Add columns (g) and (h) of line 18. Add the 

amounts shown in columns (g) and (h) of line 18. Enter the total on line 19.

Line 20. Total cash wages subject to FUTA tax. Enter the total cash wages subject to FUTA tax. See the line 15 instructions, earlier, for details.

Line 21. Multiply line 20 by 6.0% (0.06). Multiply the wages 

on line 20 by 6.0% (0.06). Enter the result on line 21.

Line 22. Multiply line 20 by 5.4% (0.054). Multiply the wages on line 20 by 5.4% (0.054). Enter the result on line 22.

Line 23. Enter the smaller of line 19 or line 22. Enter the 

smaller of line 19 or 22. However, if you paid state unemployment contributions late or you're in a credit reduction state, 

don't enter the smaller of line 19 or 22, as discussed next. You 

paid state unemployment contributions late if you paid any 

state contributions after the due date for filing Form 1040, 

1040-SR, or 1040-SS (not including extensions). You're in a 

credit reduction state if you’re a household employer in a state 

which has an amount greater than zero in the “Reduction Rate” 

column of Worksheet 2.

If you paid state unemployment contributions late, use 

Worksheet 1 to figure the amount to enter on line 23. 

If you're in a credit reduction state, use Worksheet 2 to 

figure the amount to enter on line 23. If you paid state contributions late and you're also in a credit reduction state, complete Worksheet 1 before completing Worksheet 2. If you didn't 

pay any state unemployment contributions late and you're not 

in a credit reduction state, you don't need to complete Worksheet 1 or Worksheet 2.

TIP

H-10
Worksheet 1. Credit for Late Contributions Keep for Your Records

1. Enter the amount from Schedule H, line 22 ..........................................

2. Enter the amount from Schedule H, line 19 ..........................................

3. Subtract line 2 from line 1. If zero or less, enter -0- ...................................

4. Enter total contributions paid to the state(s) after the Form 1040 or 1040-SR due date ......

5. Enter the smaller of line 3 or line 4 .................................................

6. Multiply line 5 by 90% (0.90) .....................................................

7. Add lines 2 and 6 ................................................................

8. Enter the smaller of the amount on line 1 or line 7 ....................................

9. Are you in a credit reduction state?

Yes. Enter the amount from line 8 above, on Worksheet 2, line 1. Complete that Worksheet 2 to figure the amount to 

enter on Schedule H, line 23.

No. Enter the amount from line 8 on Schedule H, line 23.

State Names and Postal Abbreviations

State Postal 

Abbreviation

State Postal 

Abbreviation

State Postal 

Abbreviation

State Postal 

Abbreviation

Alabama AL Indiana IN Nevada NV Tennessee TN

Alaska AK Iowa IA New Hampshire NH Texas TX

Arizona AZ Kansas KS New Jersey NJ Utah UT

Arkansas AR Kentucky KY New Mexico NM Vermont VT

California CA Louisiana LA New York NY Virginia VA

Colorado CO Maine ME North Carolina NC Washington WA

Connecticut CT Maryland MD North Dakota ND West Virginia WV

Delaware DE Massachusetts MA Ohio OH Wisconsin WI

District of Columbia DC Michigan MI Oklahoma OK Wyoming WY

Florida FL Minnesota MN Oregon OR Puerto Rico PR

Georgia GA Mississippi MS Pennsylvania PA U.S. Virgin Islands VI

Hawaii HI Missouri MO Rhode Island RI

Idaho ID Montana MT South Carolina SC

Illinois IL Nebraska NE South Dakota SD

H-11
Worksheet 2. Household Employers in a Credit Reduction State Keep for Your Records

1. Enter the smaller of the amount from Schedule H, line 19 or line 22. (However, if you completed Worksheet 1, 

enter the amount from line 8 of that Worksheet 1.) .............................................. 1.

2. Enter the total taxable FUTA wages from Schedule H, line 20 .................................... 2.

3. Place an “X” in the box of EVERY state in which you had to pay state unemployment tax this year. If all of the states you check have a credit 

reduction rate of zero, you don't have to complete this Worksheet 2. For each state with a credit reduction rate greater than zero, enter the FUTA taxable 

wages, multiply by the reduction rate, and then enter the credit reduction amount. Don't enter your state unemployment wages in the FUTA Taxable 

Wages box. Also don't include in the FUTA Taxable Wages box wages that were excluded from state unemployment tax. If any states don't apply to you, 

leave them blank.

Postal Abbreviation FUTA Taxable 

Wages

Reduction 

Rate

Credit Reduction Postal Abbreviation FUTA Taxable 

Wages

Reduction 

Rate

Credit Reduction

AK x 0.000 NC x 0.000

AL x 0.000 ND x 0.000

AR x 0.000 NE x 0.000

AZ x 0.000 NH x 0.000

CA x 0.006 NJ x 0.000

CO x 0.000 NM x 0.000

CT x 0.000 NV x 0.000

DC x 0.000 NY x 0.006

DE x 0.000 OH x 0.000

FL x 0.000 OK x 0.000

GA x 0.000 OR x 0.000

HI x 0.000 PA x 0.000

IA x 0.000 RI x 0.000

ID x 0.000 SC x 0.000

IL x 0.000 SD x 0.000

IN x 0.000 TN x 0.000

KS x 0.000 TX x 0.000

KY x 0.000 UT x 0.000

LA x 0.000 VA x 0.000

MA x 0.000 VT x 0.000

MD x 0.000 WA x 0.000

ME x 0.000 WI x 0.000

MI x 0.000 WV x 0.000

MN x 0.000 WY x 0.000

MO x 0.000 PR x 0.000

MS x 0.000 VI x 0.039

MT x 0.000

4. Total Credit Reduction. Add all amounts shown in the Credit Reduction boxes. Enter the total here ........ 4.

5. Subtract line 4 of this Worksheet 2 from line 1 of this Worksheet 2 and enter the result here and on Schedule H, 

line 23. If zero or less, enter -0- ............................................................ 5.

H-12
Worksheet 3. Credit for Qualified Sick and Family Leave Wages Paid in 2023 

for Leave Taken After March 31, 2020, and Before April 1, 2021 Keep for Your Records

Determine how you will complete this worksheet. 

If you paid qualified sick leave wages and/or qualified family leave wages in 2023 for leave taken after March 31,2020, and before April 1, 2021, complete 

Step 1 and Step 2. Caution: Use Worksheet 4 to figure the credit for qualified sick and family leave wages paid in 2023 for leave taken after March 31, 

2021, and before October 1, 2021.

Step 1. Determine the employer share of social security tax this year

1a Enter the amount of social security tax from Schedule H (Form 1040), Part I, line 2a ...... 1a

1b Multiply line 1a by 50% (0.50) ........................................... 1b

1c Enter the amount of social security tax from Schedule H (Form 1040), Part I, line 2b ...... 1c

1d Employer share of social security tax. Subtract line 1c from line 1b ................ 1d

Step 2. Figure the sick and family leave credit

2a Qualified sick leave wages reported on Schedule H (Form 1040), Part I, line 8g ......... 2a

2a(i) Qualified sick leave wages included on Schedule H (Form 1040), Part I, line 3, but not 

included on Schedule H (Form 1040), Part I, line 8g, because the wages reported on that line 

were limited by the social security wage base ................................. 2a(i)

2a(ii) Total qualified sick leave wages. Add lines 2a and 2a(i) .......................... 2a(ii)

2a(iii) Qualified sick leave wages excluded from the definition of employment under sections 

3121(b)(1)–(22) ..................................................... 2a(iii)

2b Qualified health plan expenses allocable to qualified sick leave wages reported on 

Schedule H (Form 1040), Part I, line 8h ..................................... 2b

2c Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 1.45% 

(0.0145) ........................................................... 2c

2d Credit for qualified sick leave wages. Add lines 2a(ii), 2a(iii), 2b, and 2c ............. 2d

2e Qualified family leave wages reported on Schedule H (Form 1040), Part I, line 8i ........ 2e

2e(i) Qualified family leave wages included on Schedule H (Form 1040), Part I, line 3, but not 

included on Schedule H (Form 1040), Part I, line 8i, because the wages reported on that line 

were limited by the social security wage base ................................. 2e(i)

2e(ii) Total qualified family leave wages. Add lines 2e and 2e(i) ........................ 2e(ii)

2e(iii) Qualified family leave wages excluded from the definition of employment under sections 

3121(b)(1)–(22) ..................................................... 2e(iii)

2f Qualified health plan expenses allocable to qualified family leave wages reported on 

Schedule H (Form 1040), Part I, line 8j ..................................... 2f

2g Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii) by 

1.45% (0.0145) ...................................................... 2g

2h Credit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f, and 2g ........... 2h

2i Credit for qualified sick and family leave wages. Add lines 2d and 2h .............. 2i

2j Nonrefundable portion of credit for qualified sick and family leave wages for leave 

taken after March 31, 2020, and before April 1, 2021. Enter the smaller of line 1d or 

line 2i. Enter this amount on Schedule H (Form 1040), Part I, line 8b ................. 2j

2k Refundable portion of credit for qualified sick and family leave wages for leave taken 

after March 31, 2020, and before April 1, 2021. Subtract line 2j from line 2i and enter this 

amount on Schedule H (Form 1040), Part I, line 8e ............................. 2k

H-13
Worksheet 4. Credit for Qualified Sick and Family Leave Wages Paid in 2023 

for Leave Taken After March 31, 2021, and Before October 1, 2021 Keep for Your Records

Determine how you will complete this worksheet.

If you paid qualified sick leave wages and/or qualified family leave wages in 2023 for leave taken after March 31, 2021, and before October 1, 2021, 

complete Step 1 and Step 2. Caution: Use Worksheet 3 to figure the credit for qualified sick and family leave wages paid in 2023 for leave taken after March 

31, 2020, and before April 1, 2021.

Step 1. Determine the employer share of Medicare tax

1a Enter the amount of Medicare tax from Schedule H (Form 1040), Part I, line 4 .......... 1a

1b Employer share of Medicare tax. Multiply line 1a by 50% (0.50) .................. 1b

Step 2. Figure the sick and family leave credit

2a Qualified sick leave wages reported on Schedule H (Form 1040), Part I, line 8k ......... 2a

2a(i) Qualified sick leave wages included on Schedule H (Form 1040), Part I, line 8k, that were 

not included as wages reported on Schedule H (Form 1040), Part I, lines 1a and 3, because 

the qualified sick leave wages were excluded from the definition of employment under 

sections 3121(b)(1)–(22) . .............................................. 2a(i)

2a(ii) Subtract line 2a(i) from line 2a ........................................... 2a(ii)

2a(iii) Qualified sick leave wages included on Schedule H (Form 1040), Part I, line 8k, that were 

not included as wages reported on Schedule H (Form 1040), Part I, line 1a, because the 

qualified sick leave wages were limited by the social security wage base .............. 2a(iii)

2a(iv) Subtract line 2a(iii) from line 2a(ii) ........................................ 2a(iv)

2b Qualified health plan expenses allocable to qualified sick leave wages reported on 

Schedule H (Form 1040), Part I, line 8l ..................................... 2b

2b(i) Amounts under certain collectively bargained agreements allocable to qualified sick leave 

wages for leave taken after March 31, 2021, and before October 1, 2021 .............. 2b(i)

2c Employer share of social security tax on qualified sick leave wages. Multiply line 2a(iv) by 

6.2% (0.062) ....................................................... 2c

2d Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 1.45% 

(0.0145) ........................................................... 2d

2e Credit for qualified sick leave wages. Add lines 2a, 2b, 2b(i), 2c, and 2d ............. 2e

2f Qualified family leave wages reported on Schedule H (From 1040), Part I, line 8m ....... 2f

2f(i) Qualified family leave wages included on Schedule H (Form 1040), Part I, line 8m, that were 

not included as wages reported on Schedule H (Form 1040), Part I, lines 1a and 3, because 

the qualified family leave wages were excluded from the definition of employment under 

sections 3121(b)(1)–(22) ............................................... 2f(i)

2f(ii) Subtract line 2f(i) from line 2f ........................................... 2f(ii)

2f(iii) Qualified family leave wages included on Schedule H (Form 1040), Part I, line 8m, that were 

not included as wages reported on Schedule H (Form 1040), Part I, line 1a, because the 

qualified family leave wages were limited by the social security wage base ............ 2f(iii)

2f(iv) Subtract line 2f(iii) from line 2f(ii) ........................................ 2f(iv)

2g Qualified health plan expenses allocable to qualified family leave wages reported on 

Schedule H (Form 1040), Part I, line 8n ..................................... 2g

2g(i) Amounts under certain collectively bargained agreements allocable to qualified family leave 

wages for leave taken after March 31, 2021, and before October 1, 2021 .............. 2g(i)

2h Employer share of social security tax on qualified family leave wages. Multiply line 2f(iv) by 

6.2% (0.062) ....................................................... 2h

2i Employer share of Medicare tax on qualified family leave wages. Multiply line 2f(ii) by 

1.45% (0.0145) ...................................................... 2i

2j Credit for qualified family leave wages. Add lines 2f, 2g, 2g(i), 2h, and 2i ............ 2j

2k Credit for qualified sick and family leave wages. Add lines 2e and 2j ............... 2k

2l Nonrefundable portion of credit for qualified sick and family leave wages for leave 

taken after March 31, 2021, and before October 1, 2021. Enter the smaller of line 1b or 

line 2k. Enter this amount on Schedule H (Form 1040), Part I, line 8c ................ 2l

2m Refundable portion of credit for qualified sick and family leave wages for leave taken 

after March 31, 2021, and before October 1, 2021. Subtract line 2l from line 2k and enter 

this amount on Schedule H (Form 1040), Part I, line 8f .......................... 2m

H-14
Part III. Total Household Employment Taxes

Line 25. Enter the amount from line 8d. Enter the amount 

from line 8d. If there is no entry on line 8d, enter -0-.

Line 26. Add line 16 (or line 24) and line 25. Add the 

amounts on lines 16 and 25. If you were required to complete 

Section B of Part II, add the amounts on lines 24 and 25 and 

enter the total on line 26.

Line 27. Are you required to file Form 1040? Follow the instructions in the chart.

IF you file 

Form. . .

Enter the 

amount from 

Schedule H, 

line 8d, or, if 

applicable, 

line 26 on...

Enter the 

amount, if 

any, from 

Schedule H, 

line 8e, on...

Enter the 

amount, if 

any, from 

Schedule H, 

line 8f, on...

1040 or 1040-SR Schedule 2 (Form 

1040), line 9.

Schedule 3 

(Form 1040), 

line 13z.

Schedule 3 

(Form 1040), 

line 13z.

1040-NR Schedule 2 (Form 

1040), line 9.

Schedule 3 

(Form 1040), 

line 13z.

Schedule 3 

(Form 1040), 

line 13z.

1040-SS Form 1040-SS, 

Part I, line 4.

Form 1040-SS, 

Part I, line 11a.

Form 1040-SS, 

Part I, line 11b.

1041 Form 1041, 

Schedule G, Part 

I, line 7.

Form 1041, 

Schedule G, 

Part II, line 18b.

Form 1041, 

Schedule G, 

Part II, 

line 18b.

If you don't file any of the above forms, complete Schedule H, 

Part IV, and follow the instructions under When and Where To 

File, earlier.

Paid Preparers

Paid Preparer Use Only. You must complete this part if you 

were paid to prepare Schedule H, and aren't an employee of the 

filing entity, and aren't attaching Schedule H to Form 1040, 

1040-SR, 1040-NR, 1040-SS, or 1041. You must sign in the 

space provided and give the filer a copy of Schedule H in addition to the copy to be filed with the IRS.

Form W-2 and Form W-3

If you file one or more Forms W-2, you must also file Form 

W-3. We encourage you to file electronically. If filing electronically via the SSA's Form W-2 Online service, the SSA will 

generate Form W-3 data from the electronic submission.

You must report both cash and noncash wages in box 1, as 

well as tips and other compensation. For detailed information 

on preparing these forms, see the General Instructions for 

Forms W-2 and W-3.

Employee's portion of taxes paid by employer. You’re responsible for payment of your employee's share of the taxes as 

well as your own. You can either withhold your employee's 

share from the employee's wages or pay it from your own 

funds. If you paid all of your employee's share of social security and Medicare taxes, without deducting the amounts from the 

employee's pay, the employee's wages are increased by the 

amount of that tax for income tax withholding purposes. However, the tax you paid isn't counted as social security and Medicare wages and isn't included in boxes 3 and 5 of Form W-2 

(box 20 and 22 of Form 499R-2/W-2PR). Also, don't count the 

tax as wages for FUTA tax purposes. Follow steps 1 through 3 

below.

1. Enter the amounts you paid on your employee's behalf 

in boxes 4 and 6 (boxes 21 and 23 of Form 499R-2/W-2PR). 

Don't include your share of these taxes.

2. Add the amounts in boxes 3, 4, and 6 (boxes 20, 21 and 

23 of Form 499R-2/W-2PR). However, if box 5 (box 22 of 

Form 499R-2/W-2PR) is greater than box 3 (box 20 of Form 

499R-2/W-2PR), then add the amounts in boxes 4, 5, and 6 

(boxes 21, 22, and 23 of Form 499R-2/W-2PR).

3. Include the total in box 1 (box 7 of Form 499R-2/

W-2PR). Also include in box 1 any taxable noncash wages 

which aren't reported in boxes 3 and 5 (boxes 20 and 22 of 

Form 499R-2/W-2PR).

On Form W-3, put an “X” in the “Hshld. emp.” box 

located in box b, Kind of Payer.

Note. Household employers located in Puerto Rico, see Pub. 

179, section 13.

For information on filing Forms W-2 and W-3 electronically, go to the SSA's Employer W-2 Filing Instructions & Information website at SSA.gov/employer.

You Should Also Know

Estimated Tax Penalty

You may need to increase the federal income tax withheld from 

your pay, pension, annuity, etc., or make estimated tax payments to avoid an estimated tax penalty based on your household employment taxes shown on Schedule H, line 26. You 

may increase your federal income tax withheld by giving your 

employer a new Form W-4, or by giving the payer of your pension a new Form W-4P. Make estimated tax payments by filing 

Form 1040-ES, Estimated Tax for Individuals. For more information, see Pub. 505.

Note. Household employers located in Puerto Rico make estimated tax payments by filing Form 1040-ES (PR).

Estimated tax payments must be made as the tax liability is incurred by April 18, 2023; June 15, 2023; 

September 15, 2023; and January 16, 2024. If you file 

your Form 1040 or 1040-SR by January 31, 2024, and pay the 

entire balance due with the form, you don't have to make the 

payment due on January 16, 2024.

Exception. You won't be penalized for failure to make estimated tax payments if both (1) and (2) below apply for the year.

1. You won't have federal income tax withheld from wages, pensions, or any other payments you receive.

2. Your income taxes, excluding your household employment taxes, wouldn't be enough to require payment of estimated taxes.

TIP

CAUTION

!

H-15
What Records To Keep

You must keep copies of Schedule H and related Forms W-2, 

W-3, and W-4 for at least 4 years after the due date for filing 

Schedule H or the date the taxes were paid, whichever is later. 

You must also keep records to support the information you enter on the forms you file. Records related to qualified sick leave 

wages and qualified family leave wages for leave taken after 

March 31, 2021, and before October 1, 2021, should be kept 

for at least 6 years. Copies must be submitted to the IRS if requested. If you must file Form W-2, you will need to keep a record of each employee's name, address, and SSN. Each payday, 

you should record and keep the dates and amounts of:

• Cash and noncash wage payments,

• 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, and

• Any state employment taxes you withhold.

What Is the Earned Income Credit 

(EIC)?

The EIC is a refundable tax credit for certain workers.

Which employees must I notify about the EIC? You must 

notify your household employee about the EIC if you agreed to 

withhold federal income tax from the employee's wages but 

didn't do so because the income tax withholding tables showed 

that no tax should be withheld.

You’re encouraged to notify each employee whose wages for 2023 were less than $56,838 ($63,398 if married filing jointly) that the employee may be eligible 

for the EIC for 2023.

How and when must I notify my employees? You must give 

the employee one of the following items.

• The official IRS Form W-2, which has the required information about the EIC on the back of Copy B.

• A substitute Form W-2 with the same EIC information on 

the back of the employee's copy that is on Copy B of the official IRS Form W-2.

• Notice 797, Possible Federal Tax Refund Due to the 

Earned Income Credit (EIC).

• Your written statement with the same wording as Notice 

797.

If you’re not required to give the employee a Form W-2, 

you must provide the notification by February 7, 2024.

If the notification isn't given on Form W-2 in a timely manner, you must hand the notice directly to the employee or send 

it by First-Class Mail to the employee's last known address.

How do my employees claim the EIC? Eligible employees 

claim the EIC on their 2023 tax returns.

Rules for Business Employers

Don't use Schedule H if you chose to report employment taxes 

for your household employees along with your other employTIP

ees on Form 941 or 941 (PR), Employer's QUARTERLY Federal Tax Return; Form 943, Employer's Annual Federal Tax 

Return for Agricultural Employees; or Form 944, Employer's 

ANNUAL Federal Tax Return. If you report this way, be sure 

to include your household employees' wages on your Form 

940, Employer's Annual Federal Unemployment (FUTA) Tax 

Return.

State Disability Payments

Certain state disability plan payments to household employees 

are treated as wages subject to social security and Medicare 

taxes. If your employee received payments from a plan that 

withheld the employee's share of social security and Medicare 

taxes, include the payments on lines 1a, 3, and, if applicable, 5 

of Schedule H and complete the rest of Part I through line 7. 

Add lines 2c, 4, 6, and 7. (Household employers located in Puerto Rico add lines 2c, 4, and 6.) From that total, subtract the 

amount of these taxes withheld by the state. Enter the result on 

line 8a. Also, enter “disability” and the amount subtracted on 

the dotted line next to line 8a. See the notice issued by the state 

for more details.

How To Correct Schedule H

If you discover an error on a Schedule H that you previously 

filed with Form 1040, 1040-SR or 1040-NR, file Form 1040-X, 

Amended U.S. Individual Income Tax Return, and attach a corrected Schedule H. If you discover an error on a Schedule H 

that you previously filed with Form 1040-SS, file a "Corrected" 

Form 1040-SS and attach a corrected Schedule H. If you discover an error on a Schedule H that you previously filed with 

Form 1041, file an “Amended” Form 1041 and attach a corrected Schedule H.

If you discover an error on a Schedule H that you filed as a 

stand-alone return, file another stand-alone Schedule H with 

the corrected information. In the top margin of your corrected 

Schedule H, write (in bold letters) “CORRECTED” followed 

by the date you discovered the error.

Note. Household employers located in Puerto Rico that discover an error on a Schedule H previously filed with Form 

1040-PR, file a "Corrected" Form 1040-PR, and attach a corrected Schedule H-PR.

If you owe tax, pay the tax in full with your Form 1040-X, 

“Corrected” Form 1040-SS or 1040-PR, “Amended” Form 

1041, or stand-alone Schedule H. If you overpaid tax on a previously filed Schedule H, then, depending on whether you adjust or claim a refund, you must certify that you repaid or reimbursed the employee's share of social security and Medicare 

taxes, or that you have obtained consents from your employees 

to file a claim for refund for the employee tax. See Pub. 926 for 

complete instructions.

How To Get Forms and Publications

To get the IRS forms and publications mentioned in these instructions (including Notice 797), go to IRS.gov/Forms.

H-16
Privacy Act and Paperwork Reduction Act Notice

We ask for the information on this form to carry out the Internal Revenue laws of the United States. You’re required to give us the 

information. We need it to ensure that you’re complying with these laws and to allow us to figure and collect the right amount of 

tax. If you don't provide the information we ask for, or provide false or fraudulent information, you may be subject to penalties.

You’re not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the 

form displays a valid OMB control number. Books or records relating to a form or instructions must be retained as long as their 

contents may become material in the administration of any Internal Revenue law.

Subtitle C, Employment Taxes, of the Internal Revenue Code imposes employment taxes on wages and provides for income tax 

withholding. This form is used to determine the amount of the taxes that you owe. Section 6011 requires you to provide the requested information if the tax is applicable to you. Section 6109 requires you to provide your identification number.

Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or 

requires the IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we 

may disclose your tax information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of 

Columbia, and U.S. commonwealths and territories to administer their tax laws. We may also disclose this information to other 

countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and 

intelligence agencies to combat terrorism.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the estimates shown in the 

instructions for their individual income tax return.

The estimated burden for all other taxpayers who file this form is:

Recordkeeping .......................................................... 1 hr., 38 min.

Learning about the law or the form.............................................. 39 min.

Preparing the form ....................................................... 1 hr., 3 min.

Copying, assembling, and sending the form to the IRS .................................. 34 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would 

be happy to hear from you. You can send us comments from IRS.gov/FormComments. Or you can send your comments to Internal 

Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don't send 

Schedule H (Form 1040) to this address. Instead, see When and Where To File, earlier.

H-17
Do You Have To File Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1041?

Yes — Attach Schedule H to that form and mail to the address in your tax return instructions.

No — Mail your completed Schedule H and payment to the address shown below that applies to you. No street address is needed. 

See When and Where To File, earlier, for the information to enter on your payment.

IF you live in... THEN use this address...

Arizona, Florida, Louisiana, Mississippi, New Mexico, Texas Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0002

Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Georgia, 

Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, 

Missouri, New Hampshire, New Jersey, New York, North Carolina, Oklahoma, 

Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, 

West Virginia, Wisconsin 

Department of the Treasury

Internal Revenue Service

Kansas City, MO 64999-0002

Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, 

Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, 

Washington, Wyoming

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0002

A foreign country, U.S. territory,* or use an APO or FPO address, or file Form 

2555 or 4563, or are a dual-status alien

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215

* If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Commonwealth of the Northern Mariana Islands, see Pub. 

570.

H-18