Credit for household employee taxes paid in Pennsylvania

[SethBZ]

I am preparing to file my Pennsylvania income tax return.  I had a household employee and withheld taxes from her paycheck, which I paid to Pennsylvania.

On my federal income tax return, I completed Schedule H, which reflected the taxes owed for my household employee.  I then entered my estimated federal taxes paid on the employee and employer's behalf.  The taxes owed and taxes paid netted out to zero.

However, when completing my Pennsylvania income tax return, there is no similar form to Schedule H where I would note the household employee and relevant taxes owed.  So listing the taxes that I paid to Pennsylvania for the household employee would occur without a corresponding entry for the taxes owed.

So - it is appropriate to list the household employee-related taxes paid to Pennsylvania in Form PA-40, Line 15?  I assume not, but wanted to ask the community for advice.

[JotikaT2]

Yes.  You would include any estimated tax payments on PA-40, Line 15 if you made the payments as estimated tax payments.  

Pennsylvania does not assess any income tax withholdings for household employees and therefore, does not have any forms to complete.  Your household employee would be responsible for filing their own tax return to report their earnings within PA.  

[Anonymous]

Excellent answer - thank you.  In what way does this change if I submitted my estimated taxes under my EIN?  The state of PA is saying that they can't count as estimated payments on my individual taxes since I paid them under my EIN for a household employee.  Any idea how to move these estimated payments from the EIN to my individual taxes?