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AH XSL/XML                 Fileid: … form-1040)/2024/a/xml/cycle06/source                                                     (Init. & Date) _______
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2024 Instructions for Schedule H

                                                     Here is a list of forms that household employers need to 
Household
                                                     complete.
Employment                                               • Schedule H (Form 1040) for figuring your household employment taxes.
                                                         • Form W-2 (or Form 499R-2/W-2PR for employers in Puerto Rico) for reporting 
Taxes                                                wages  paid  to  your  employees.  References  to  Form  W-2  also  apply  to  Form 
                                                     499R-2/W-2PR unless otherwise specified.
                                                         • Form W-3 (or Form W-3 (PR) for filers in Puerto Rico) for sending Copy A of 
                                                     Form(s) W-2 to the Social Security Administration (SSA). References to Form W-3 
                                                     also apply to Form W-3 (PR) unless otherwise specified.
                                                         For more information, see What Forms Must You File? in Pub. 926, Household Em-
                                                     ployer's Tax Guide.
                                                     We have been asked:
                                                     Do I need to pay household employment taxes for 2024?                              If you have a household 
                                                     employee,  you  need  to  withhold  and  pay  social  security  and  Medicare  taxes  if  you 
                                                     paid cash wages of $2,700 or more in 2024 to any one household employee. See Did 
                                                     you have a household employee? and Line A, later, for more information. You need to 
                                                     pay federal unemployment tax under the Federal Unemployment Tax Act (FUTA), if 
                                                     you paid total cash wages of $1,000 or more in any calendar quarter of 2023 or 2024 
                                                     to household employees. See                Part II. Federal Unemployment (FUTA) Tax, later, for 
                                                     more information.
                                                     How  do  I  file  Schedule  H?               File  Schedule  H  with  your  Form  1040,  1040-SR, 
                                                     1040-SS, 1040-NR, or 1041. If you’re not filing a 2024 tax return, file Schedule H by 
                                                     itself.
                                                     Do I make a separate payment?                No. You pay both income and employment taxes to 
                                                     the United States Treasury when you file Schedule H with your return.

                                                     Note.     Taxpayers in Puerto Rico pay their income tax to the Department of the Treas-
                                                     ury, Government of Puerto Rico.
                                                     When do I pay?         Most filers must pay by April 15, 2025.
                                                     How many copies of Form W-3 do I send to the SSA?                            Send one copy of Form W-3 
                                                     with Copy A of Form(s) W-2 to the SSA, and keep one copy of Form W-3 for your 
                                                     records.
                                                     Important Dates

                                                       By . . . . . . . . . . . . . . . . . . . .   You must      . . . . . . . . . . . . . . . . . . . . . . . . . . .
                                                       January 31, 2025                             Give your employee Form W-2 and send Copy A of Form(s) 
                                                                                                    W-2 with Form W-3 to the SSA. Go to SSA.gov/employer 
                                                                                                    for details.
                                                       April 15, 2025                               File Schedule H and pay your household employment taxes 
                                                                                                    with your 2024 tax return.

Section references are to the Internal Revenue Code unless                          Contents                                                                      Page
otherwise noted.
                                                                                    Reminders     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    2
Contents                                                               Page         Who Needs To File Schedule H? . . . . . . . . . . . . . . . . . .                  2
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2        Who Needs To File Form W-2 and Form W-3?                        . . . . . . . .    3

                                       Instructions for Schedule H (Form 1040) (2024)  Catalog Number 21451X
Nov 20, 2024                               Department of the Treasury  Internal Revenue Service  www.irs.gov

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Contents Page wages have been removed from Schedule H (Form 1040) be-
Do You Have an Employer Identification Number cause it would be extremely rare for an employer to pay wages
(EIN)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 in 2024 for qualified sick and family leave taken after March
Can Your Employee Legally Work in the United States? 31, 2020, and before October 1, 2021.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Qualified parking exclusion and commuter transportation
What About State Employment Taxes? . . . . . . . . . . . . . . 3 benefit. For 2024, the monthly exclusion for qualified parking
is $315 and the monthly exclusion for commuter highway vehi-
When and Where To File . . . . . . . . . . . . . . . . . . . . . . . 4
cle transportation and transit passes is $315.
How To Fill in Schedule H, Form W-2, and Form W-3 . . . 4
Credit reduction state. A state that hasn't repaid money it
Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 borrowed from the federal government to pay unemployment
Worksheet 1. Credit for Late Contributions . . . . . . . . 8 benefits is a “credit reduction state.” The Department of Labor
Worksheet 2. Household Employers in a Credit determines these states. If an employer pays wages that are
Reduction State . . . . . . . . . . . . . . . . . . . . . . . . 9 subject to the unemployment tax laws of a credit reduction
Form W-2 and Form W-3 . . . . . . . . . . . . . . . . . . . . 7 state, that employer must pay additional federal unemployment
Estimated Tax Penalty . . . . . . . . . . . . . . . . . . . . . . . . . 8 tax.
What Records To Keep . . . . . . . . . . . . . . . . . . . . . . . 10 For 2024, there are credit reduction states. If you paid any
What Is the Earned Income Credit (EIC)? . . . . . . . . . . . 10 wages that are subject to the unemployment compensation laws
of a credit reduction state, your credit against federal unem-
Rules for Business Employers . . . . . . . . . . . . . . . . . . . 10 ployment tax will be reduced based on the credit reduction rate
How To Correct Schedule H . . . . . . . . . . . . . . . . . . . . 10 for that credit reduction state. Use Worksheet 2 to figure your
How To Get Forms and Publications . . . . . . . . . . . . . . 11 credit reduction for 2024.
Privacy Act and Paperwork Reduction Act Notice . . . . . . 11
Reminders
Bicycle commuting reimbursements. The Tax Cuts and Jobs
Act suspends the exclusion of qualified bicycle commuting re-
Future Developments imbursements from your employee's income for tax years be-
For the latest information about developments related to Sched- ginning after 2017 and before 2026.
ule H and its instructions, such as legislation enacted after they Outsourcing payroll duties. You’re responsible to ensure that
were published, go to IRS.gov/ScheduleH. tax returns are filed and deposits and payments are made, even
if you contract with a third party to perform these acts. You re-
What's New
main responsible if the third party fails to perform any required
Social security and Medicare taxes for 2024. The social se- action. Before you choose to outsource any of your payroll and
curity tax rate is 6.2% each for the employee and employer. related tax duties (that is, withholding, reporting, and paying
The social security wage base limit is $168,600. over social security, Medicare, FUTA, and income taxes) to a
The Medicare tax rate is 1.45% each for the employee and third-party payer, such as a payroll service provider or report-
employer, unchanged from 2023. There is no wage base limit ing agent, go to IRS.gov/OutsourcingPayrollDuties for helpful
for Medicare tax. information on this topic. For more information on the different
Social security and Medicare taxes apply to the wages of types of third-party payer arrangements, see section 16 of Pub.
household workers you pay $2,700 or more in cash wages in 15.
2024. For more information, see Cash wages and $2,700 test, Paid preparers. If you use a paid preparer to complete
later. Schedule H, the paid preparer must complete and sign the paid
For information about the rates and wage threshold that will preparer’s section of the Schedule H unless you’re attaching
apply in 2025, see Pub. 926. Schedule H to Form 1040, 1040-SR, 1040-SS, 1040-NR, or
1041. A paid preparer must sign Schedule H and provide the
The COVID-19 related credit for qualified sick and family information requested in the Paid Preparer Use Only section
leave wages is limited to leave taken after March 31, 2020, only if the preparer was paid to prepare Schedule H and isn't
and before October 1, 2021, and may no longer be claimed your employee. The preparer must give you a copy of the re-
on Schedule H (Form 1040). The time periods for providing turn in addition to the copy to be filed with the IRS.
the leave for the credits for qualified sick and family leave wa-
ges, as enacted under the Families First Coronavirus Response Who Needs To File Schedule H?
Act (FFCRA) and amended and extended by the COVID-rela- You must file Schedule H if you answer “Yes” to any of the
ted Tax Relief Act of 2020, for leave taken after March 31, questions on lines A, B, and C of Schedule H.
2020, and before April 1, 2021, and the credit for qualified sick
and family leave wages under sections 3131, 3132, and 3133 of Did you have a household employee? If you hired someone
the Internal Revenue Code, as enacted under the American to do household work and you could control what work they
Rescue Plan Act of 2021 (the ARP), for leave taken after did and how they did it, you had a household employee. This is
March 31, 2021, and before October 1, 2021, have expired. Ef- true even if you gave the employee freedom of action. What
fective for tax periods beginning after December 31, 2023, the matters is that you had the right to control the details of how
lines used to claim the credit for qualified sick and family leave the work was done.

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Example. You paid Peyton Oak to babysit your child and and Medicare taxes, leave boxes 3, 4, 5, and 6 blank on Form
do light housework 4 days a week in your home. Peyton fol- W-2; only complete boxes 1 and 2. If the wages are below
lowed your specific instructions about household and childcare $2,700 for 2024 and you complete boxes 3, 4, 5, and 6 on Form
duties. You provided the household equipment and supplies W-2, the SSA will reject your Form W-2.
Peyton needed to do the work. Peyton is your household em-
ployee. Note. If you are a household employer located in Puerto Rico
and wages are not subject to social security and Medicare tax-
Household work is work done in or around your home.
es, leave boxes 20, 21, 22, and 23 blank on Form 499R-2/
Some examples of workers who do household work are:
W-2PR, but complete the rest of the form according to your in-
structions. If the wages are below $2,700 for 2024 and you
Babysitters Cooks Maids
complete boxes 20, 21, 22, and 23 of Form 499R-2/W-2PR, the
Butlers Drivers Nannies
SSA will reject your Form 499R-2/W-2PR.
Caretakers Health aides Private nurses
Cleaning people Housekeepers Yard workers If you're required to file a 2024 Form W-2 for any house-
hold employee, you must also send Form W-3 with Copy A of
Form(s) W-2 to the SSA. You're encouraged to file your Forms
If a worker is your employee, it doesn't matter whether the W-2 and W-3 electronically. If filing electronically via the
work is full or part time or that you hired the worker through SSA's Form W-2 Online service, the SSA generates Form W-3
an agency or from a list provided by an agency or association. data from the electronic submission of Form(s) W-2. For more
Also, it doesn't matter if the wages paid are for work done information on electronic filing, go to the SSA's Employer W-2
hourly, daily, weekly, or by the job. Filing Instructions & Information website at SSA.gov/employer.
If you’re a home care service recipient receiving home care
services through a program administered by a federal, state, or Do You Have an Employer
local government agency, and the person who provides your
Identification Number (EIN)?
care is your household employee, you can ask the IRS to au-
thorize an agent under section 3504 to report, file, and pay all If you have household employees, you will need an EIN to file
federal employment taxes, including FUTA taxes, on your be- Schedule H. If you don't have an EIN, you may apply for one
half. See Form 2678, Employer/Payer Appointment of Agent, online by going to IRS.gov/EIN. You may also apply for an
for more information. EIN by faxing or mailing Form SS-4 to the IRS. Don't use your
social security number (SSN) in place of an EIN. The Instruc-
If a government agency or third-party agent reports tions for Form SS-4 explain how you can get an EIN immedi-
TIP and pays the employment taxes on wages paid to your ately over the Internet, generally within 4 business days by fax,
household employee on your behalf, you don't need to or in about 4 weeks if you apply by mail. Go to IRS.gov/Forms
file Schedule H to report those taxes. to get forms and publications, including Form SS-4.

Workers who aren't your employees. Workers you get from Can Your Employee Legally Work in
an agency aren't your employees if the agency is responsible
for who does the work and how it is done. Self-employed the United States?
workers are also not your employees. A worker is self-em- It is unlawful to employ a person who can't legally work in the
ployed if only the worker can control how the work is done. A United States. When you hire a household employee to work
self-employed worker usually provides their own tools and of- for you on a regular basis, you and the employee must each
fers services to the general public in an independent business. complete part of the U.S. Citizenship and Immigration Services
Example. You made an agreement with a worker to care for (USCIS) Form I-9, Employment Eligibility Verification. You
your lawn. The worker runs a lawn care business and offers must verify that the employee is either a U.S. citizen or a per-
their services to the general public. The worker hires their own son who can legally work in the United States and you must
helpers, provides their own tools and supplies, and instructs the keep Form I-9 for your records. You can get the form and the
helpers how to do their jobs. Neither the worker nor their help- USCIS Handbook for Employers by going to the USCIS web-
ers are your employees. site at USCIS.gov/I-9-Central. You may use E-Verify at E-
Verify.gov to confirm the employment eligibility of newly hired
For more information, see Pub. 926.
employees.

Who Needs To File Form W-2 and Note. Form I-9 is available in Spanish. Only employers loca-
Form W-3? ted in Puerto Rico may complete the Spanish version of Form
You must file Form W-2 for each household employee to I-9 instead of the English version. Go to USCIS.gov/I-9 to get
whom you paid $2,700 or more of cash wages in 2024 that are the English and Spanish versions of Form I-9 and their separate
subject to social security and Medicare taxes. To find out if the instructions.
wages are subject to these taxes, see the instructions for Sched-
ule H,line 1,line 3, andline 5, later. Even if the wages aren't What About State Employment
subject to these taxes, if you withheld federal income tax from Taxes?
the wages of any household employee, you must file Form W-2 If you employed a household employee in 2024, you probably
for that employee. However, when not subject to social security have to pay contributions to your state unemployment fund for

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2024. To find out if you do, contact your state unemployment If filing on paper, mail Copy A of all Forms W-2 with Form
tax agency. For a list of state unemployment tax agencies, go to W-3 to:
the U.S. Department of Labor's website at oui.doleta.gov/
unemploy/agencies.asp. You should also find out if you need to Social Security Administration
pay or collect other state employment taxes or carry workers' Direct Operations Center
compensation insurance. Wilkes-Barre, PA 18769-0001

Note. Household employers located in Puerto Rico, see sec-
tion 14 of Pub. 15 or call 787-754-5353. If you use Certified Mail to file, change the ZIP code to
“18769-0002.” If you use an IRS-approved private delivery
service (PDS), add “Attn: W-2 Process, 1150 E. Mountain
Drive” to the address and change the ZIP code to
When and Where To File “18702-7997.” Go to IRS.gov/PDS for the current list of
IRS-approved PDSs.
Schedule H
If you file Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041 Check with your state, city, or local tax department to
for 2024, remember to attach Schedule H to it. Mail your re- TIP find out if you must file Copy 1 of Form W-2.
turn, by April 15, 2025, to the address shown in your tax return
instructions. Penalties. You may have to pay a penalty if you don't give
Exceptions. If you get an extension of time to file your return, Forms W-2 to your employees or file Copy A of the forms with
file your return with Schedule H by the extended due date. If the SSA by the due dates. You may also have to pay a penalty
you’re a fiscal year filer, file your return and Schedule H by the if you don't show your employee's SSN on Form W-2 or don't
due date of your fiscal year return, including extensions. provide correct information on the form.
If you’re a calendar year taxpayer and have no house-
TIP hold employees for 2024, you don't have to file Sched-
ule H for 2024. How To Fill in Schedule H, Form
W-2, and Form W-3
If you have household employees for 2024, but you’re not
required to file a 2024 tax return (for example, because your in- Schedule H
come is below the amount that requires you to file), you must
file Schedule H by itself by April 15, 2025. Complete Sched- If you were notified that your household employee re-
ule H and put it in an envelope with your check or money or- ! ceived payments from a state disability plan, see State
der. Don't send cash. See the list of filing addresses, later. Mail CAUTION Disability Payments, later.
your completed Schedule H and payment to the address listed
Name of employer. Enter your name. If you are attaching
for the place where you live. Make your check or money order
Schedule H to Form 1040, 1040-SR, or 1040-SS, your name
payable to “United States Treasury” for the total household em-
must match the name shown on your return. Only two Sched-
ployment taxes due. Enter your name, address, SSN, daytime
ules H can be attached to Form 1040, 1040-SR, and 1040-SS,
phone number, and “2024 Schedule H” on your check or mon-
one Schedule H for each of the primary taxpayer and the sec-
ey order. Household employers that are tax exempt and don't
ondary taxpayer.
have to file a tax return (for example, churches that pay a
household worker to take care of a minister's home) may also If you are attaching Schedule H to Form 1040-NR, your
file Schedule H by itself. name must match the name shown on your return. If you are
attaching Schedule H to Form 1041, your name must match the
Form W-2 and Form W-3 name of the estate or trust shown on your return.
You're encouraged to file your Forms W-2 and W-3 electroni- Social security number (SSN). Enter your SSN. Form 1041
cally. Go to the SSA's Employer W-2 Filing Instructions & In- filers, don't enter a number in this space. But be sure to enter
formation website at SSA.gov/employer to learn about electron- your EIN in the space provided.
ic filing. If filing electronically via the SSA's Form W-2 Online Employer identification number (EIN). An EIN is a
service, the SSA generates Form W-3 automatically based on nine-digit number assigned by the IRS. The digits are arranged
your Form(s) W-2. as follows: 00-0000000. Enter your EIN in the space provided.
If you don't have an EIN, see Do You Have an Employer Identi-
By January 31, 2025, send Copy A of all Forms W-2 with fication Number (EIN), earlier. If you applied for an EIN but
Form W-3 to the SSA and give Copies B, C, and 2 of Form haven't received it, enter “Applied For” and the date you ap-
W-2 to each employee. For paper forms, you will meet this re- plied. Don't use your SSN as an EIN.
quirement if the form is properly addressed, mailed, and post-
marked no later than January 31, 2025. Line A. Did you pay any one household employee cash wa-
ges of $2,700 or more in 2024? To figure the total cash wages
If you file Forms W-2 and W-3 electronically, don't you paid in 2024 to each household employee, don't include
! mail the paper Forms W-2 and W-3 to the SSA. amounts paid to any of the following individuals.
CAUTION
• Your spouse.

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• Your child who was under age 21. formation. Any cash reimbursement over these amounts is in-
• Your parent. (See Exception for parents below.) cluded as wages.
• Your employee who was under age 18 at any time during
2024. If the employee wasn't a student, see Exception for em- Part I. Social Security, Medicare, and
ployees under age 18 below. Federal Income Taxes
Exception for parents. Include the cash wages you paid Social security and Medicare taxes fund retirement, survivor,
your parent for work in or around your home if both (1) and (2) disability, and health benefits for workers and their families.
below apply. You and your employees generally pay these taxes in equal
amounts.
1. Your child (including an adopted child or stepchild) who
lived with you was under age 18 or had a physical or mental You’re not required to withhold federal income tax from
condition that required the personal care of an adult for at least wages you pay a household employee. You should withhold
4 continuous weeks during the calendar quarter in which serv- federal income tax only if your household employee asks you
ices were performed. A calendar quarter is January through to withhold it and you agree. The employee must give you a
March, April through June, July through September, or October completed Form W-4.
through December.
2. You were divorced and not remarried, a widow or wid- For 2024, the rate of social security tax on taxable wages is
ower, or married to and living with a person whose physical or 6.2% each for the employee and employer. Stop paying social
mental condition prevented your spouse from caring for the security tax on and entering an employee's wages on line 1
child for at least 4 continuous weeks during the calendar quar- when the employee's taxable wages reach $168,600 for the
ter in which services were performed. year. However, continue to withhold income and Medicare tax-
es for the whole year on all wages paid in 2024, even when the
Exception for employees under age 18. Include the cash social security wage base limit of $168,600 has been reached.
wages you paid to a person who was under age 18 and not a
student if providing household services was the employee’s The Medicare tax rate is 1.45% each for the employee and
principal occupation. employer, unchanged from 2023. There is no wage base limit
Cash wages. Cash wages include wages paid by check, money for Medicare tax. If you didn't deduct the employee's share
order, etc. Cash wages don't include the value of food, lodging, from the employee’s wages, you must pay the employee's share
clothing, transit passes, or other noncash items you give a of tax and your share of tax, a total of 12.4% for social security
household employee. However, cash you give your employee tax and 2.9% for Medicare tax. See Form W-2 and Form W-3,
in place of these items is included in cash wages. later, for more information.

Noncash wages paid to household employees aren't subject Note. Employers located in Puerto Rico, see the Instructions
to social security taxes or Medicare taxes; however, they are for Form W-3 (PR).
subject to federal income tax unless a specific exclusion ap-
plies. Report the value of taxable noncash wages in box 1 of In addition to withholding Medicare tax at 1.45%, you must
Form W-2 together with cash wages. Don't show noncash wa- withhold a 0.9% Additional Medicare Tax from wages you pay
ges in box 3 or in box 5 of Form W-2. See section 5 of Pub. 15 to an employee in excess of $200,000 in a calendar year.
for more information on cash and noncash wages, and Pub. You’re required to begin withholding Additional Medicare Tax
15-B for more information on fringe benefits. in the pay period in which you pay wages in excess of
$200,000 to an employee and continue to withhold it each pay
Note. Household employers located in Puerto Rico report the period until the end of the calendar year. Additional Medicare
value of taxable noncash wages in box 7 of Form 499R-2/ Tax is only imposed on the employee. There is no employer
W-2PR together with cash wages. Don't show noncash wages share of Additional Medicare Tax. All wages that are subject to
in box 20 or in box 22 of Form 499R-2/W-2PR. See section 5 Medicare tax are subject to Additional Medicare Tax withhold-
or section 9 of Pub. 15 for more information on cash and non- ing if paid in excess of the $200,000 withholding threshold. For
cash wages. more information on Additional Medicare Tax, go to IRS.gov/
Transportation (commuting) benefits. If you reimburse ADMTfaqs.
your employee for qualified parking, transportation in a com- $2,700 test. If you pay a household employee $2,700 or
muter highway vehicle, or transit passes, you may be able to more in cash wages during 2024, you must report and pay so-
exclude the cash reimbursement amounts from counting as cial security and Medicare taxes on all the wages, including the
cash wages subject to social security and Medicare taxes. first $2,700 paid to that employee. The test applies to cash wa-
Qualified parking is parking at or near your home or at or near ges paid in 2024 regardless of when the wages were earned.
a location from which your employee commutes to your home. See Pub. 926 for more information.
It doesn't include parking at or near your employee's home. For
2024, you can reimburse your employee up to $315 per month Line 1. Total cash wages subject to social security tax. Enter
for qualified parking and $315 per month for combined com- the total of cash wages (see Cash wages, earlier) paid in 2024
muter highway vehicle transportation and transit passes. See to each household employee who meets the $2,700 test, ex-
Transportation (Commuting) Benefits in Pub. 15-B for more in- plained earlier.

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If you paid any household employee cash wages of State unemployment taxes are sometimes called contribu-
! more than $168,600 in 2024, include on line 1 only tions. Contributions are payments that a state requires you, as
CAUTION the first $168,600 of that employee's cash wages. an employer, to make to its unemployment fund for the pay-
ment of unemployment benefits. However, contributions don't
Line 2. Social security tax. Multiply the amount on line 1 by include:
12.4% (0.124). Enter the result on line 2. Any payments deducted or deductible from your employ-
•
Line 3. Total cash wages subject to Medicare tax. Enter the ees' pay;
total cash wages (see Cash wages, earlier) paid in 2024 to each • Penalties, interest, or special administrative taxes; or
employee who meets the $2,700 test, explained earlier. There is • Voluntary contributions you paid to get a lower state ex-
no limit on wages subject to Medicare tax. perience rate.
Line 4. Medicare tax. Multiply the amount on line 3 by 2.9% If you paid contributions to any credit reduction state, see
(0.029). Enter the result on line 4. the instructions for line 23, later.
Line 5. Total cash wages subject to Additional Medicare Lines 10 through 12. Answer the questions on lines 10
Tax withholding. Enter the total cash wages (see Cash wages, through 12 to see if you should complete Section A or Sec-
earlier) paid to each employee in 2024 that exceeded $200,000. tion B of Part II.
Line 6. Additional Medicare Tax withholding. Multiply the Fiscal year filers. If you paid all state unemployment con-
amount on line 5 by 0.9% (0.009). Enter the result on line 6. tributions for 2024 by the due date of your return (not includ-
Line 7. Federal income tax withheld. Enter any federal in- ing extensions), check the “Yes” box on line 11. Check the
come tax you withheld from the wages you paid to your house- “No” box if you didn't pay all of your state contributions by the
hold employees in 2024. See Pub. 926 and Pub. 15-T for infor- due date of your return.
mation on withholding federal income taxes.
Section A
Note. Household employers located in Puerto Rico, skip
line 7. Line 13. Name of the state where you paid unemployment
Line 8. Total social security, Medicare, and federal income contributions. Enter the two-letter abbreviation of the name
taxes. Add lines 2, 4, 6, and 7. Enter the result on line 8. of the state (or the District of Columbia, Puerto Rico, or the
U.S. Virgin Islands) to which you paid unemployment contri-
Line 9. Did you pay total cash wages of $1,000 or more in butions. For a list of states and their postal abbreviations, see
any calendar quarter of 2023 or 2024 to all household em- State Names and Postal Abbreviations, later.
ployees? Review the cash wages you paid to all your house-
hold employees for each calendar quarter of 2023 and 2024. Line 14. Contributions paid to your state unemployment
fund. Enter the total of contributions (defined earlier) you paid
If the total for any quarter in 2023 or 2024 is not $1,000 or to your state unemployment fund for 2024. If you didn't have
more, check "No," stop here, and include the amount from to make contributions because your state gave you a 0% expe-
line 8 on Schedule 2 (Form 1040), line 9. If you don't file Form rience rate, enter “0% rate” on line 14.
1040, complete Schedule H, Part IV, and follow the instruc-
tions under When and Where To File, earlier. Line 15. Total cash wages subject to FUTA tax. Enter the
total of cash wages (see Cash wages, earlier) you paid in 2024
If the total for any quarter in 2023 or 2024 is $1,000 or to each household employee, including employees paid less
more, check "Yes" and complete Schedule H, Part II. than $1,000. However, don't include cash wages paid in 2024
Part II. Federal Unemployment (FUTA) Tax to any of the following individuals.
Together with state unemployment tax systems, the FUTA tax • Your spouse.
provides funds for paying unemployment compensation to • Your child who was under age 21.
workers who have lost their jobs. Most employers pay both a • Your parent.
federal and a state unemployment tax. If you paid any household employee more than $7,000 in
2024, include on line 15 only the first $7,000 of that employ-
The FUTA tax applies to the first $7,000 you pay to each ee's cash wages.
employee during a calendar year after subtracting any pay- Line 16. FUTA tax. Multiply the wages on line 15 by 0.6%
ments exempt from FUTA tax. The FUTA tax rate is 6.0% for (0.006). Enter the result on line 16.
2024. But see Credit for contributions paid to state next. Only
employers pay FUTA tax. Don't collect or deduct FUTA tax Section B
from your employee's wages. You must pay it from your own
funds. Complete lines 17 through 24 only if you checked a
Credit for contributions paid to state. You may be able to ! “No” box on line 10, 11, or 12.
CAUTION
take a credit of up to 5.4% against the FUTA tax, resulting in a
net FUTA tax rate of 0.6%. But to do so, you must pay all the Credit for 2024. The credit you can take for any state unem-
required contributions for 2024 to your state unemployment ployment fund contributions for 2024 that you pay after April
fund by April 15, 2025. Fiscal year filers must pay all required 15, 2025, is limited to 90% of the credit that would have been
contributions for 2024 by the due date of their federal income allowable if the contributions were paid on or before April 15,
tax returns (not including extensions). 2025.

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Line 17. Complete all columns below that apply. Complete in a credit reduction state, you don't need to complete Work-
all columns that apply. If you don't, you won't get a credit. If sheet 1 or Worksheet 2.
you need more space, attach a statement using the same format
as line 17. Your state will provide the experience rate. If you Part III. Total Household Employment Taxes
don't know your rate, contact your state unemployment tax
Line 25. Enter the amount from line 8. Enter the amount
agency.
from line 8. If there is no entry on line 8, enter -0-.
You must complete columns (a), (b), and (h), even if you
Line 26. Add line 16 (or line 24) and line 25. Add the
weren't given an experience rate. If you were given an experi-
amounts on lines 16 and 25. If you were required to complete
ence rate of 5.4% or higher, you must also complete columns
Section B of Part II, add the amounts on lines 24 and 25 and
(c) and (d). If you were given a rate of less than 5.4%, you
enter the total on line 26.
must complete all columns.
Line 27. Are you required to file Form 1040? Follow the in-
If you were given a rate for only part of the year, or the rate
structions in the chart.
changed during the year, you must complete a separate line for
each rate period. THEN enter the amount from
Column (b). Taxable wages. Enter the taxable wages on Schedule H, line 8 or, if
IF you file Form. . . applicable, line 26, on...
which you must pay taxes to the unemployment fund of the
state shown in column (a). If your experience rate is 0%, enter 1040 or 1040-SR Schedule 2 (Form 1040), line 9.
the amount of wages you would have had to pay taxes on if 1040-NR Schedule 2 (Form 1040), line 9.
that rate hadn't been granted. 1040-SS Form 1040-SS, Part I, line 4.
Column (h). Contributions paid to state unemployment 1041 Form 1041, Schedule G, Part I, line 7.
fund. Enter the total contributions (defined earlier) you paid
to the state unemployment fund for 2024 by April 15, 2025.
Fiscal year filers, enter the total contributions you paid to the If you don't file any of the above forms, complete Schedule H,
state unemployment fund for 2024 by the due date of your re- Part IV, and follow the instructions under When and Where To
turn (not including extensions). If you’re claiming excess cred- File, earlier.
its as payments of state unemployment contributions, attach a
Paid Preparers
copy of the letter from your state.
Paid Preparer Use Only. You must complete this part if you
Line 18. Totals. Add the amounts in columns (g) and (h) sepa-
were paid to prepare Schedule H, aren't an employee of the fil-
rately and enter the totals in the spaces provided.
ing entity, and aren't attaching Schedule H to Form 1040,
Line 19. Add columns (g) and (h) of line 18. Add the 1040-SR, 1040-SS, 1040-NR, or 1041. You must sign in the
amounts shown in columns (g) and (h) of line 18. Enter the to- space provided and give the filer a copy of Schedule H in addi-
tal on line 19. tion to the copy to be filed with the IRS.
Line 20. Total cash wages subject to FUTA tax. Enter the to-
tal cash wages subject to FUTA tax. See the line 15 instruc- Form W-2 and Form W-3
tions, earlier, for details. If you file one or more Forms W-2, you must also file Form
Line 21. Multiply line 20 by 6.0% (0.06). Multiply the wages W-3. We encourage you to file electronically. If filing electron-
on line 20 by 6.0% (0.06). Enter the result on line 21. ically via the SSA's Form W-2 Online service, the SSA will
generate Form W-3 data from the electronic submission.
Line 22. Multiply line 20 by 5.4% (0.054). Multiply the wa-
ges on line 20 by 5.4% (0.054). Enter the result on line 22. You must report both cash and noncash wages in box 1, as
Line 23. Enter the smaller of line 19 or line 22. Enter the well as tips and other compensation. For detailed information
smaller of line 19 or line 22. However, if you paid state unem- on preparing these forms, see the General Instructions for
ployment contributions late or you're in a credit reduction state, Forms W-2 and W-3.
don't enter the smaller of line 19 or line 22, as discussed next. Employee's portion of taxes paid by employer. You’re re-
You paid state unemployment contributions late if you paid any sponsible for payment of your employee's share of the taxes as
state contributions after the due date for filing Form 1040, well as your own. You can either withhold your employee's
1040-SR, or 1040-SS (not including extensions). You're in a share from the employee's wages or pay it from your own
credit reduction state if you’re a household employer in a state funds. If you paid all of your employee's share of social securi-
which has an amount greater than zero in the “Reduction Rate” ty and Medicare taxes, without deducting the amounts from the
column of Worksheet 2. employee's pay, the employee's wages are increased by the
amount of that tax for income tax withholding purposes. How-
If you paid state unemployment contributions late, use
ever, the tax you paid isn't counted as social security and Medi-
TIP Worksheet 1 to figure the amount to enter on line 23.
care wages and isn't included in boxes 3 and 5 of Form W-2
If you're in a credit reduction state, use Worksheet 2 to
(box 20 and 22 of Form 499R-2/W-2PR). Also, don't count the
figure the amount to enter on line 23. If you paid state contri-
tax as wages for FUTA tax purposes. Follow steps 1 through 3
butions late and you're also in a credit reduction state, com-
below.
plete Worksheet 1 before completing Worksheet 2. If you didn't
pay any state unemployment contributions late and you're not

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Worksheet 1. Credit for Late Contributions                                                         Keep for Your Records

1.       Enter the amount from Schedule H, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      
2.       Enter the amount from Schedule H, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      
3.       Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      
4.       Enter total contributions paid to the state(s) after the Form 1040 or 1040-SR due date . . . . . .                                                 
5.       Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            
6.       Multiply line 5 by 90% (0.90) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            
7.       Add lines 2 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
8.       Enter the smaller of the amount on line 1 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                        
9.       Are you in a credit reduction state?
            Yes. Enter the amount from line 8 above on Worksheet 2, line 1. Complete Worksheet 2 to figure the amount to enter 
         on Schedule H, line 23.
            No. Enter the amount from line 8 on Schedule H, line 23.

State Names and Postal Abbreviations
State                Postal       State                      Postal    State          Postal       State                                                    Postal 
                     Abbreviation                       Abbreviation                  Abbreviation                                                          Abbreviation
Alabama                   AL      Indiana                    IN        Nevada                NV    Tennessee                                                       TN
Alaska                    AK      Iowa                       IA        New Hampshire         NH    Texas                                                           TX
Arizona                   AZ      Kansas                     KS        New Jersey            NJ    Utah                                                            UT
Arkansas                  AR      Kentucky                   KY        New Mexico            NM    Vermont                                                         VT
California                CA      Louisiana                  LA        New York              NY    Virginia                                                        VA
Colorado                  CO      Maine                      ME        North Carolina        NC    Washington                                                      WA
Connecticut               CT      Maryland                   MD        North Dakota          ND    West Virginia                                                   WV
Delaware                  DE      Massachusetts              MA        Ohio                  OH    Wisconsin                                                       WI
District of Columbia      DC      Michigan                   MI        Oklahoma              OK    Wyoming                                                         WY
Florida                   FL      Minnesota                  MN        Oregon                OR    Puerto Rico                                                     PR
Georgia                   GA      Mississippi                MS        Pennsylvania          PA    U.S. Virgin Islands                                             VI
Hawaii                    HI      Missouri                   MO        Rhode Island          RI
Idaho                     ID      Montana                    MT        South Carolina        SC
Illinois                  IL      Nebraska                   NE        South Dakota          SD

1. Enter the amounts you paid on your employee's behalf                       On Form W-3, put an “X” in the “Hshld. emp.” box 
in boxes 4 and 6 (boxes 21 and 23 of Form 499R-2/W-2PR).               TIP    located in box b, Kind of Payer.
Don't include your share of these taxes.
2. Add the amounts in boxes 3, 4, and 6 (boxes 20, 21, and             For information on filing Forms W-2 and W-3 electronical-
23  of  Form  499R-2/W-2PR).  However,  if  box  5  (box  22  of       ly, go to the SSA's Employer W-2 Filing Instructions & Infor-
Form 499R-2/W-2PR) is greater than box 3 (box 20 of Form               mation website at SSA.gov/employer.
499R-2/W-2PR),  then  add  the  amounts  in  boxes  4,  5,  and  6 
(boxes 21, 22, and 23 of Form 499R-2/W-2PR).
3. Include  the  total  in  box  1  (box  7  of  Form  499R-2/         You Should Also Know
W-2PR).  Also  include  in  box  1  any  taxable  noncash  wages 
which  aren't  reported  in  boxes  3  and  5  (boxes  20  and  22  of Estimated Tax Penalty
Form 499R-2/W-2PR).
                                                                       You may need to increase the federal income tax withheld from 
                                                                       your  pay,  pension,  annuity,  etc.,  or  make  estimated  tax  pay-
                                                                       ments to avoid an estimated tax penalty based on your house-

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Worksheet 2. Household Employers in a Credit Reduction State                                                                                                Keep for Your Records

1. Enter the smaller of the amount from Schedule H, line 19 or line 22. (However, if you completed Worksheet 1, 
enter the amount from line 8 of that Worksheet 1.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  1.
2. Enter the total taxable FUTA wages from Schedule H, line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          2.
3. Place an “X” in the box of EVERY state in which you had to pay state unemployment tax this year. If all of the states you check have a credit 
reduction rate of zero, you don't have to complete this Worksheet 2. For each state with a credit reduction rate greater than zero, enter the FUTA taxable 
wages, multiply by the reduction rate, and then enter the credit reduction amount. Don't enter your state unemployment wages in the FUTA Taxable 
Wages box. Also don't include in the FUTA Taxable Wages box wages that were excluded from state unemployment tax. If any states don't apply to you, 
leave them blank.
Postal Abbreviation FUTA Taxable     Reduction     Credit Reduction    Postal Abbreviation          FUTA Taxable                                            Reduction Credit Reduction
                          Wages      Rate                                                           Wages                                                   Rate
         AK                                x 0.000                             NC                                                                           x 0.000
         AL                                x 0.000                             ND                                                                           x 0.000
         AR                                x 0.000                             NE                                                                           x 0.000
         AZ                                x 0.000                             NH                                                                           x 0.000
         CA                                x 0.009                             NJ                                                                           x 0.000
         CO                                x 0.000                             NM                                                                           x 0.000
             CT                            x 0.000                             NV                                                                           x 0.000
         DC                                x 0.000                             NY                                                                           x 0.009
         DE                                x 0.000                             OH                                                                           x 0.000
             FL                            x 0.000                             OK                                                                           x 0.000
         GA                                x 0.000                             OR                                                                           x 0.000
             HI                            x 0.000                             PA                                                                           x 0.000
             IA                            x 0.000                             RI                                                                           x 0.000
             ID                            x 0.000                             SC                                                                           x 0.000
             IL                            x 0.000                             SD                                                                           x 0.000
             IN                            x 0.000                             TN                                                                           x 0.000
             KS                            x 0.000                             TX                                                                           x 0.000
         KY                                x 0.000                             UT                                                                           x 0.000
         LA                                x 0.000                             VA                                                                           x 0.000
         MA                                x 0.000                             VT                                                                           x 0.000
         MD                                x 0.000                             WA                                                                           x 0.000
         ME                                x 0.000                             WI                                                                           x 0.000
             MI                            x 0.000                             WV                                                                           x 0.000
         MN                                x 0.000                             WY                                                                           x 0.000
         MO                                x 0.000                             PR                                                                           x 0.000
         MS                                x 0.000                             VI                                                                           x 0.042
         MT                                x 0.000
4. Total Credit Reduction. Add all amounts shown in theCredit Reduction boxes. Enter the total here . . . . . . . .                                             4.
5. Subtract line 4 of this Worksheet 2 from line 1 of this Worksheet 2 and enter the result here and on Schedule H, 
line 23. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     5.

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hold employment taxes shown on Schedule H, line 26. You How and when must I notify my employees? You must give
may increase your federal income tax withheld by giving your the employee one of the following items.
employer a new Form W-4, or by giving the payer of your pen- The official IRS Form W-2, which has the required infor-
•
sion a new Form W-4P. Make estimated tax payments by filing mation about the EIC on the back of Copy B.
Form 1040-ES, Estimated Tax for Individuals. For more infor- A substitute Form W-2 with the same EIC information on
•
mation, see Pub. 505. the back of the employee's copy that is on Copy B of the offi-
cial IRS Form W-2.
Note. Household employers located in Puerto Rico make esti-
mated tax payments by filing Form 1040-ES (sp). • Notice 797, Possible Federal Tax Refund Due to the
Earned Income Credit (EIC).
The general due dates for estimated tax payments are • Your written statement with the same wording as Notice
! April 15; June 15; September 15; and January 15, 797.
CAUTION next year. If you file your Form 1040 or 1040-SR by
If you’re not required to give the employee a Form W-2,
January 31, next year, and pay the entire balance due with the you must provide the notification by February 7, 2025.
form, you don't have to make the payment due on January 15,
If the notification isn't given on Form W-2 in a timely man-
next year. If one of the due dates above falls on a Saturday,
ner, you must hand the notice directly to the employee or send
Sunday, or legal holiday, the payment will be on time if you
it by First-Class Mail to the employee's last known address.
make it on the next day that isn't a Saturday, Sunday, or legal
holiday. See Pub. 509, Tax Calendars, for a list of legal holi- How do my employees claim the EIC? Eligible employees
days. claim the EIC on their 2024 tax returns.

Exception. You won't be penalized for failure to make estima- Rules for Business Employers
ted tax payments if both (1) and (2) below apply for the year. Don't use Schedule H if you chose to report employment taxes
1. You won't have federal income tax withheld from wa- for your household employees along with your other employ-
ges, pensions, or any other payments you receive. ees on Form 941 or 941 (PR), Employer's QUARTERLY Fed-
2. Your income taxes, excluding your household employ- eral Tax Return; Form 943, Employer's Annual Federal Tax
ment taxes, wouldn't be enough to require payment of estima- Return for Agricultural Employees; or Form 944, Employer's
ted taxes. ANNUAL Federal Tax Return. If you report this way, be sure
to include your household employees' wages on your Form
What Records To Keep 940, Employer's Annual Federal Unemployment (FUTA) Tax
Return.
You must keep copies of Schedule H and related Forms W-2,
W-3, and W-4 for at least 4 years after the due date for filing State Disability Payments
Schedule H or the date the taxes were paid, whichever is later.
You must also keep records to support the information you en- Certain state disability plan payments to household employees
ter on the forms you file. Copies must be submitted to the IRS are treated as wages subject to social security and Medicare
if requested. If you must file Form W-2, you will need to keep taxes. If your employee received payments from a plan that
a record of each employee's name, address, and SSN. Each withheld the employee's share of social security and Medicare
payday, you should record and keep the dates and amounts of: taxes, include the payments on lines 1, 3, and, if applicable, 5
• Cash and noncash wage payments, of Schedule H and complete the rest of Part I through line 7.
• Any employee social security tax you withhold or agree Add lines 2, 4, 6, and 7. (Household employers located in Puer-
to pay for your employee, to Rico, add lines 2, 4, and 6.) From that total, subtract the
• Any employee Medicare tax you withhold or agree to pay amount of these taxes withheld by the state. Enter the result on
for your employee, line 8. Also, enter “disability” and the amount subtracted on the
• Any federal income tax you withhold, and dotted line next to line 8. See the notice issued by the state for
• Any state employment taxes you withhold. more details.

What Is the Earned Income Credit How To Correct Schedule H
If you discover an error on a Schedule H that you previously
(EIC)? filed with Form 1040, 1040-SR, or 1040-NR, file Form
The EIC is a refundable tax credit for certain workers. 1040-X, Amended U.S. Individual Income Tax Return, and at-
Which employees must I notify about the EIC? You must tach a corrected Schedule H. If you discover an error on a
notify your household employee about the EIC if you agreed to Schedule H that you previously filed with Form 1040-SS, file a
withhold federal income tax from the employee's wages but "Corrected" Form 1040-SS and attach a corrected Schedule H.
didn't do so because the income tax withholding tables showed If you discover an error on a Schedule H that you previously
that no tax should be withheld. filed with Form 1041, file an “Amended” Form 1041 and at-
tach a corrected Schedule H.
You’re encouraged to notify each employee whose wa-
TIP ges for 2024 were less than $59,899 ($66,819 if mar- If you discover an error on a Schedule H that you filed as a
ried filing jointly) that the employee may be eligible stand-alone return, file another stand-alone Schedule H with
for the EIC for 2024. the corrected information. In the top margin of your corrected

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Schedule H, write (in bold letters) “CORRECTED” followed                                   viously filed Schedule H, then, depending on whether you ad-
by the date you discovered the error.                                                      just or claim a refund, you must certify that you repaid or reim-
                                                                                           bursed  the  employee's  share  of  social  security  and  Medicare 
Note. Household  employers  located  in  Puerto  Rico  that  dis-                          taxes, or that you have obtained consents from your employees 
cover  an  error  on  a  Schedule  H  previously  filed  with  Form                        to file a claim for refund for the employee tax. See Pub. 926 for 
1040-PR, file a "Corrected" Form 1040-PR and attach a correc-                              complete instructions.
ted Schedule H-PR.
If you owe tax, pay the tax in full with your Form 1040-X,                                 How To Get Forms and Publications
“Corrected”  Form  1040-SS  or  1040-PR,  “Amended”  Form                                  To get the IRS forms and publications mentioned in these in-
1041, or stand-alone Schedule H. If you overpaid tax on a pre-                             structions (including Notice 797), go to IRS.gov/Forms.

Privacy Act and Paperwork Reduction Act Notice
We ask for the information on this form to carry out the Internal Revenue laws of the United States. You’re required to give us the 
information. We need it to ensure that you’re complying with these laws and to allow us to figure and collect the right amount of 
tax. If you don't provide the information we ask for, or provide false or fraudulent information, you may be subject to penalties.
You’re not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the 
form displays a valid OMB control number. Books or records relating to a form or instructions must be retained as long as their 
contents may become material in the administration of any Internal Revenue law.
Subtitle C, Employment Taxes, of the Internal Revenue Code imposes employment taxes on wages and provides for income tax 
withholding. This form is used to determine the amount of the taxes that you owe. Section 6011 requires you to provide the reques-
ted information if the tax is applicable to you. Section 6109 requires you to provide your identification number.
Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or 
requires the IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we 
may disclose your tax information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of 
Columbia, and U.S. commonwealths and territories to administer their tax laws. We may also disclose this information to other 
countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and 
intelligence agencies to combat terrorism.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for indi-
vidual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the estimates shown in the 
instructions for their individual income tax return.
The estimated burden for all other taxpayers who file this form is:
Recordkeeping. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    1 hr., 38 min.
Learning about the law or the form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     39 min.
Preparing the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    1 hr., 3 min.
Copying, assembling, and sending the form to the IRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                           34 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would 
be happy to hear from you. You can send us comments from IRS.gov/FormComments. Or you can send your comments to Internal 
Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don't send 
Schedule H (Form 1040) to this address. Instead, see When and Where To File, earlier.

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Do You Have To File Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041?
Yes — Attach Schedule H to that form and mail to the address in your tax return instructions.
No — Mail your completed Schedule H and payment to the address shown below that applies to you. No street address is needed. 
See When and Where To File, earlier, for the information to enter on your payment.
IF you live in...                                                                THEN use this address...
Alabama, Arizona, Arkansas, Florida, Georgia, Louisiana, Mississippi, New        Department of the Treasury
Mexico, North Carolina, Oklahoma, South Carolina, Tennessee, Texas               Internal Revenue Service
                                                                                 Austin, TX 73301-0002
Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, 
                                                                                 Department of the Treasury
Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New 
                                                                                 Internal Revenue Service
Jersey, New York, Pennsylvania, Rhode Island, Vermont, Virginia, West 
                                                                                 Kansas City, MO 64999-0002
Virginia, Wisconsin 
Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana,          Department of the Treasury
Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah,                Internal Revenue Service
Washington, Wyoming                                                              Ogden, UT 84201-0002
A foreign country, a U.S. territory,* or use an APO or FPO address, or file Form Department of the Treasury
2555 or 4563, or are a dual-status alien                                         Internal Revenue Service
                                                                                 Austin, TX 73301-0215
* If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Commonwealth of the Northern Mariana Islands, see Pub. 
570.

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