Ok ... if she has no other reason to file a return then she doen't need to do so now to file a Sch H when the payroll taxes are being paid thru a payroll company. She has NO business income/expenses to report and if she does file a return this would be a Sch A deduction if this is for medical expenses. Again no Sch H is required to pay the payroll taxes if they were ALREADY being paid by filing proper payroll tax returns ... forms 940, 941, state unemployment and W-2/W-3 forms.
