Page 284 - Individual Forms & Instructions Guide

9:30 - 6-Dec-2022
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Fileid: … 1040-sch-h/2022/a/xml/cycle07/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
taxable wages, including qualified sick and family leave wages Complete lines 8m and 8n only if qualified family
reported on line 1b, reach $147,000 for the year. See the in- ! leave wages were paid in 2022 for leave taken after
structions for line 3, earlier, for reporting Medicare tax on CAUTION March 31, 2021, and before October 1, 2021.
qualified sick leave wages, including the portion above the so-
cial security wage base. This amount is also entered on Work- Line 8m. Qualified family leave wages for leave taken after
sheet 3, Step 2, line 2a. March 31, 2021, and before October 1, 2021. Enter the
qualified family leave wages you paid in 2022 to your employ-
Line 8h. Qualified health plan expenses allocable to quali- ees for leave taken after March 31, 2021, and before October 1,
fied sick leave wages reported on line 8g. Enter the qualified 2021, including any qualified family leave wages that were
health plan expenses allocable to qualified sick leave wages above the social security wage base and any qualified family
paid in 2022 for leave taken after March 31, 2020, and before leave wages excluded from the definition of employment under
April 1, 2021. This amount is also entered on Worksheet 3, sections 3121(b)(1)–(22). See the instructions for line 8c, earli-
Step 2, line 2b.
er, for more information about qualified family leave wages for
Complete lines 8i and 8j only if qualified family leave leave taken after March 31, 2021, and before October 1, 2021.
! wages were paid in 2022 for leave taken after March This amount is also entered on Worksheet 4, Step 2, line 2f.
CAUTION 31, 2020, and before April 1, 2021. Line 8n. Qualified health plan expenses allocable to quali-
fied family leave wages reported on line 8m. Enter the quali-
Line 8i. Qualified family leave wages for leave taken before
April 1, 2021. Enter the qualified taxable (subject to social se- fied health plan expenses allocable to qualified family leave
curity tax) family leave wages you paid in 2022 to your em- wages paid in 2022 for leave taken after March 31, 2021, and
ployees for leave taken after March 31, 2020, and before April before October 1, 2021. This amount is also entered on Work-
1, 2021. Qualified family leave wages for leave taken after sheet 4, Step 2, line 2g.
March 31, 2020, and before April 1, 2021, aren't subject to the Line 9. Did you pay total cash wages of $1,000 or more in
employer share of social security tax; therefore, the tax rate on any calendar quarter of 2021 or 2022 to all household em-
these wages is 6.2%. Stop paying social security tax on and en- ployees? Review the cash wages you paid to all your house-
tering an employee's wages on line 1a when the employee's hold employees for each calendar quarter of 2021 and 2022.
taxable wages, including qualified sick and family leave wages If the total for any quarter in 2021 or 2022 is not $1,000 or
reported on line 1b, reach $147,000 for the year. See the in- more, check "No," stop here, and include the amount from
structions for line 3, earlier, for reporting Medicare tax on line 8d on Schedule 2 (Form 1040), line 9. Include the
qualified family leave wages, including the portion above the amounts, if any, from line 8e on Schedule 3 (Form 1040),
social security wage base. This amount is also entered on line 13b; and from line 8f on Schedule 3 (Form 1040), line 13h.
Worksheet 3, Step 2, line 2e. If you don't file Form 1040, complete Schedule H, Part IV, and
Line 8j. Qualified health plan expenses allocable to quali- follow the instructions under When and Where To File, earlier.
fied family leave wages reported on line 8i. Enter the quali- If the total for any quarter in 2021 or 2022 is $1,000 or
fied health plan expenses allocable to qualified family leave more, check "Yes" and complete Schedule H, Part II.
wages paid in 2022 for leave taken after March 31, 2020, and Part II. Federal Unemployment (FUTA) Tax
before April 1, 2021. This amount is also entered on Worksheet
3, Step 2, line 2f. Together with state unemployment tax systems, the FUTA tax
provides funds for paying unemployment compensation to
Complete lines 8k and 8l only if qualified sick leave
! wages were paid in 2022 for leave taken after March workers who have lost their jobs. Most employers pay both a
CAUTION 31, 2021, and before October 1, 2021. federal and a state unemployment tax.
Line 8k. Qualified sick leave wages for leave taken after The FUTA tax applies to the first $7,000 you pay to each
March 31, 2021, and before October 1, 2021. Enter the employee during a calendar year after subtracting any pay-
qualified sick leave wages you paid in 2022 to your employees ments exempt from FUTA tax. The FUTA tax rate is 6.0% for
for leave taken after March 31, 2021, and before October 1, 2022. But see Credit for contributions paid to state next. Only
2021, including any qualified sick leave wages that were above employers pay FUTA tax. Don't collect or deduct FUTA tax
the social security wage base and any qualified sick leave wa- from your employee's wages. You must pay it from your own
ges excluded from the definition of employment under sections funds.
3121(b)(1)–(22). See the instructions for line 8c, earlier, for Credit for contributions paid to state. You may be able to
more information about qualified sick leave wages for leave take a credit of up to 5.4% against the FUTA tax, resulting in a
taken after March 31, 2021, and before October 1, 2021. This net FUTA tax rate of 0.6%. But to do so, you must pay all the
amount is also entered on Worksheet 4, Step 2, line 2a. required contributions for 2022 to your state unemployment
Line 8l. Qualified health plan expenses allocable to quali- fund by April 18, 2023. Fiscal year filers must pay all required
fied sick leave wages reported on line 8k. Enter the qualified contributions for 2022 by the due date of their federal income
health plan expenses allocable to qualified sick leave wages tax returns (not including extensions).
paid in 2022 for leave taken after March 31, 2021, and before State unemployment taxes are sometimes called contribu-
October 1, 2021. This amount is also entered on Worksheet 4, tions. Contributions are payments that a state requires you, as
Step 2, line 2b. an employer, to make to its unemployment fund for the pay-

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