Schedule H (Form 1040) must be filed if any of the following apply::
- You paid any one household employee cash wages of $1,400 or more in 2005
- You withheld federal income tax during 2005 for any household employee
- You paid total cash wages of $1,000 or more in any calendar quarter of 2004 or 2005 to all household employees
Enter the taxes from Schedule H on the 'Household employment taxes' line of your Form 1040, 1040NR, 1040-SS, or 1041. If you are not filing a 2005 tax return, file Schedule H by itself.


