Do I need to file IRS Schedule H?

If you hired a household employee to work in your home during 2025, you may be required to pay employment taxes, including Social Security, Medicare, and unemployment. This gets reported on Schedule H, Household Employment Taxes.

You're required to file a Schedule H if you paid:

• Any one worker $2,800 or more during 2025
• Any one worker, regardless of payment amount, if you withheld income taxes for them
• Wages totaling $1,000 or more during any calendar quarter to all your household employees in the preceding two years (don’t count wages paid to your spouse, your child under age 21, or your parent)