1040

Household Employment Taxes (Spanish Version)

Agency
IRS
Revision
2025
Fillable fields
72
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 1040 online
Page 1 of form 1040

2025 Schedule H (Form 1040) (sp): Household Employment Taxes, Spanish Version

Schedule H (Form 1040) (sp) is the IRS Spanish version of the 2025 Schedule H (Form 1040), Household Employment Taxes, for filers who want to read the schedule in Spanish. Its Spanish title is "Anexo H (Formulario 1040), Impuestos sobre el Empleo de Empleados Domésticos," covering Social Security, Medicare, withheld federal income and federal unemployment (FUTA) taxes, and its questions and line labels are written in Spanish. The English edition is Schedule H (Form 1040).

The schedule says to attach it to Form 1040, 1040-SR, 1040-SS, 1040-NR or 1041, and it points to www.irs.gov/ScheduleHSP for the instructions and the latest information. Lines A to C decide which parts apply. Part I figures Social Security, Medicare and withheld federal income tax, Part II figures FUTA tax, Part III gives the total, and Part IV holds an address and signature only when required.

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Top of page 1 of 2025 Schedule H (Form 1040) (sp): Household Employment Taxes, Spanish Version, as printed by IRS

What's on Schedule H (Form 1040) (sp)

Header and lines A to C

Employer's name, Social Security number and employer identification number (EIN), then three Yes or No questions that send you to line 1, line 7 or line 10, or end the schedule.

Part I, lines 1 to 8

Social Security tax at 12.4% (0.124), Medicare tax at 2.9% (0.029), Additional Medicare Tax withholding at 0.9% (0.009) and any federal income tax withheld. Line 8 adds lines 2, 4, 6 and 7.

Line 9: the quarterly test

Repeats the $1,000 calendar quarter question. A No ends the schedule, and the line 8 amount goes on line 9 of Schedule 2 (Form 1040).

Part II, lines 10 to 24: FUTA tax

Three Yes or No questions about state unemployment contributions. All Yes uses Section A, with FUTA tax at 0.6% (0.006). Any No uses Section B, a state by state table with columns (a) to (h).

Part III, lines 25 to 27: total

Line 25 is the line 8 amount, or "-0-" if line C was Yes. Line 26 adds line 16 (or line 24) and line 25. Line 27 asks whether Form 1040 is required.

Part IV: address and signature

Address, the employer's signature under penalties of perjury, and a paid preparer section with PTIN, firm name, firm EIN and phone. The form says to complete it only if required.

How to fill out Schedule H (Form 1040) (sp)

  1. 1

    Header

    Enter the employer's name, Social Security number and EIN.

  2. 2

    Lines A to C

    Answer in order and follow the note printed after each answer. If line C is No, the form says to stop and not file the schedule. If it is Yes, skip lines 1 to 9 and go to line 10.

  3. 3

    Lines 1 to 8

    Enter cash wages subject to Social Security tax and multiply by 12.4%, wages subject to Medicare tax times 2.9%, wages subject to Additional Medicare Tax withholding times 0.9%, and any federal income tax withheld. Add lines 2, 4, 6 and 7 on line 8.

  4. 4

    Line 9

    If No, stop and include line 8 on line 9 of Schedule 2 (Form 1040). If Yes, go to line 10. The form refers to the line 9 instructions for anyone not required to file Form 1040.

  5. 5

    Lines 10 to 24

    Answer lines 10 to 12. Line 11 asks whether all required 2025 state unemployment contributions were paid by April 15, 2026. In Section A, line 16 is line 15 times 0.6%. In Section B, line 21 is line 20 times 6.0%, line 22 is line 20 times 5.4%, and line 24 subtracts line 23 from line 21.

  6. 6

    Lines 25 to 27 and Part IV

    Enter line 8 on line 25 and add line 16 (or 24) and line 25 on line 26. If Form 1040 is required, the form says to include line 26 on line 9 of Schedule 2 (Form 1040) and skip Part IV. If not, see the instructions for Part IV, then sign and date.

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Where it goes and dates on the form

Attach it to the return

The schedule says "Adjúntelo al Formulario 1040, 1040-SR, 1040-SS, 1040-NR o 1041" (attach it to Form 1040, 1040-SR, 1040-SS, 1040-NR or 1041). It goes to the IRS with that return.

Where the total goes

For Form 1040 filers, the form says to include line 8 (when line 9 is No) or line 26 on line 9 of Schedule 2 (Form 1040).

State unemployment contributions

Line 11 asks whether all required 2025 state unemployment contributions were paid by April 15, 2026, and refers fiscal year filers to the instructions.

Instructions

The schedule points to www.irs.gov/ScheduleHSP for the instructions and the latest information. It says the privacy and Paperwork Reduction Act notices are in the separate instructions.

Language

The questions and line labels are in Spanish. The English edition with the same line letters and numbers is Schedule H (Form 1040).

Related forms

Who fills out Schedule H (Form 1040) (sp)?

  • Employers who paid $2,800 or more

    Line A asks whether any household employee was paid cash wages of $2,800 or more in 2025. A Yes skips lines B and C and goes to line 1.

  • Employers who withheld income tax

    Line B asks whether federal income tax was withheld from any household employee during 2025. A Yes skips line C and goes to line 7.

  • Employers who paid $1,000 in a quarter

    Line C asks whether cash wages of $1,000 or more in total were paid to all household employees in any calendar quarter of 2024 or 2025. The form says a No means stop and do not file the schedule.

  • Family members as employees

    For line A, the form says to see the instructions if a household employee was your spouse, your child under age 21, your parent or anyone under age 18. Wages paid to a spouse, child under 21 or parent are not counted on lines C and 9.

  • Filers not required to file Form 1040

    Line 27 says those not required to file Form 1040 may have to complete Part IV, the address and signature section, and refers to the instructions.

The household employer completes it (the top line asks for the "Nombre del empleador," the employer's name) and attaches it to one of the returns the form names, which goes to the IRS. The form says calendar year filers who had no household employees in 2025 do not have to complete it for 2025.

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Questions about Form 1040

What language is Schedule H (Form 1040) (sp) in?

Spanish. It is the IRS Spanish version of the 2025 Schedule H (Form 1040), Household Employment Taxes. The English edition is Schedule H (Form 1040).

Which returns does it go with?

The schedule says to attach it to Form 1040, 1040-SR, 1040-SS, 1040-NR or 1041.

Who does not complete it?

The form says calendar year filers who had no household employees in 2025 do not have to complete it for 2025. A No on line C means, per the form, do not file the schedule.

What rates does it print?

12.4% for Social Security tax, 2.9% for Medicare tax, 0.9% for Additional Medicare Tax withholding, 0.6% for FUTA tax in Section A, and 6.0% and 5.4% in Section B.

When is Part IV completed?

The form says to complete it only if required. Line 27 says filers not required to file Form 1040 may have to complete it and refers to the instructions.

Is it for tax year 2025?

Yes. The schedule is printed for 2025.