That depends on who you are paying and why?
Form 940 is used to report federal unemployment tax. You don’t file this form unless you are a business and you have a business tax number called an EIN. Generally, if you file form 940, you are also required to file form 941, 943, and/or 944 to report federal income tax withholding for your employees.
If you have other employees, including a household employee, you may include the household employee on your form 940 but you must also include them on your form 941, 943 and or 944. In that case, you do not include schedule H with your return.
However, if the household employee is your only employee, and you don’t have a business EIN and you aren’t filing form 941 and 943, then you also may not include the household employee on form 940. You must use schedule H.
