Page 290 - Individual Forms & Instructions Guide

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Part III. Total Household Employment Taxes care wages and isn't included in boxes 3 and 5 of Form W-2.
Also, don't count the tax as wages for FUTA tax purposes. Fol-
Line 25. Enter the amount from line 8d. Enter the amount low steps 1 through 3 below.
from line 8d. If there is no entry on line 8d, enter -0-.
1. Enter the amounts you paid on your employee's behalf
Line 26. Add line 16 (or line 24) and line 25. Add the in boxes 4 and 6 (don't include your share of these taxes).
amounts on lines 16 and 25. If you were required to complete
Section B of Part II, add the amounts on lines 24 and 25 and 2. Add the amounts in boxes 3, 4, and 6. (However, if
enter the total on line 26. box 5 is greater than box 3, then add the amounts in boxes 4, 5,
and 6.)
Line 27. Are you required to file Form 1040? Follow the in-
structions in the chart. 3. Include the total in box 1. Also include in box 1 any tax-
able noncash wages which aren't reported in boxes 3 and 5.
Enter the Enter the Enter the On Form W-3, put an “X” in the “Hshld. emp.” box
amount from amount, if amount, if
Schedule H, any, from any, from TIP located in box b, Kind of Payer.
line 8d, or, if Schedule H, Schedule H,
IF you file applicable, line 8e, on… line 8f, on… For information on filing Forms W-2 and W-3 electronical-
Form. . . line 26 on... ly, go to the SSA's Employer W-2 Filing Instructions & Infor-
1040 or 1040-SR Schedule 2 (Form Schedule 3 Schedule 3 mation website at SSA.gov/employer.
1040), line 9. (Form 1040), (Form 1040),
line 13b. line 13h.
1040-NR Schedule 2 (Form Schedule 3 Schedule 3 You Should Also Know
1040), line 9. (Form 1040), (Form 1040),
line 13b. line 13h. Estimated Tax Penalty
1040-SS Form 1040-SS, Form 1040-SS, Form 1040-SS,
Part I, line 4. Part I, line 11a. Part I, line 11b. You may need to increase the federal income tax withheld from
your pay, pension, annuity, etc., or make estimated tax pay-
1041 Form 1041, Form 1041, Form 1041, ments to avoid an estimated tax penalty based on your house-
Schedule G, Part Schedule G, Schedule G,
I, line 7. Part II, line 17. Part II, line 18. hold employment taxes shown on Schedule H, line 26. You
may increase your federal income tax withheld by giving your
employer a new Form W-4, or by giving the payer of your pen-
If you don't file any of the above forms, complete Schedule H, sion a new Form W-4P. Make estimated tax payments by filing
Part IV, and follow the instructions under When and Where To Form 1040-ES, Estimated Tax for Individuals. For more infor-
File, earlier. mation, see Pub. 505.
Paid Preparers Estimated tax payments must be made as the tax lia-
Paid Preparer Use Only. You must complete this part if you ! bility is incurred by April 18, 2022; June 15, 2022;
were paid to prepare Schedule H, and aren't an employee of the CAUTION September 15, 2022; and January 17, 2023. If you file
filing entity, and aren't attaching Schedule H to Form 1040, your Form 1040 or 1040-SR by January 31, 2023, and pay the
1040-SR, 1040-NR, 1040-SS, or 1041. You must sign in the entire balance due with the form, you don't have to make the
space provided and give the filer a copy of Schedule H in addi- payment due on January 17, 2023.
tion to the copy to be filed with the IRS. Exception. You won't be penalized for failure to make estima-
Form W-2 and Form W-3 ted tax payments if both (1) and (2) below apply for the year.

If you file one or more Forms W-2, you must also file Form 1. You won't have federal income tax withheld from wa-
W-3. We encourage you to file electronically. If filing electron- ges, pensions, or any other payments you receive.
ically via the SSA's Form W-2 Online service, the SSA will 2. Your income taxes, excluding your household employ-
generate Form W-3 data from the electronic submission. ment taxes, wouldn't be enough to require payment of estima-
ted taxes.
You must report both cash and noncash wages in box 1, as
well as tips and other compensation. For detailed information What Records To Keep
on preparing these forms, see the General Instructions for You must keep copies of Schedule H and related Forms W-2,
Forms W-2 and W-3. W-3, and W-4 for at least 4 years after the due date for filing
Employee's portion of taxes paid by employer. You’re re- Schedule H or the date the taxes were paid, whichever is later.
sponsible for payment of your employee's share of the taxes as You must also keep records to support the information you en-
well as your own. You can either withhold your employee's ter on the forms you file. If you must file Form W-2, you will
share from the employee's wages or pay it from your own need to keep a record of each employee's name, address, and
funds. If you paid all of your employee's share of social securi- SSN. Each payday, you should record and keep the dates and
ty and Medicare taxes, without deducting the amounts from the amounts of:
employee's pay, the employee's wages are increased by the • Cash and noncash wage payments,
amount of that tax for income tax withholding purposes. How- • Any employee social security tax you withhold or agree
ever, the tax you paid isn't counted as social security and Medi- to pay for your employee,

H-15