Nanny Tax DeskNanny taxes at year end: the W-2 and Schedule H for 2026
If you paid one household worker $3,000 or more in cash wages in 2026, these are the steps, in order, with the IRS's dates.
- NowAdd up 2026 pay by quarter, and what you held back for Social Security and Medicare. The calculator gives the totals.
- Get an EINA W-2 needs an employer identification number, not your Social Security number. It is free from the IRS.
- February 1, 2027Give your worker Copies B, C and 2 of Form W-2, and send Copy A with Form W-3 to the Social Security Administration.
- April 15, 2027File Schedule H with your Form 1040 to report and pay Social Security, Medicare and federal unemployment.
- Your stateMost states want a quarterly unemployment return, on dates they set. Check your state's household employer page.
General information from IRS Publication 926 (2026), not tax advice. Check with a tax professional for your household.
Did a payroll service pay for you? Read this before Schedule H
Some families file Schedule H after a service already reported the same taxes, and pay them twice. How the service paid decides what you file. These are the IRS's general rules:
| If your service | The IRS's rule | Source |
|---|---|---|
| is your agent under Form 2678 and reports and pays the household employment taxes | You don't need Schedule H to report those taxes. | Schedule H instructions |
| filed Forms 941 (or 944) and 940 for these wages | The taxes are reported there. Don't also use Schedule H for them, or they are counted again. | Publication 926 |
| made 1040-ES estimated payments under your Social Security number | Schedule H reports the taxes. Those payments count as estimated tax paid on your Form 1040, not as a second bill. | Schedule H instructions |
| no service: you paid your worker yourself | File Schedule H with your Form 1040 by April 15, 2027. | Publication 926 |
The one question to ask your service
"For my 2026 household payroll, did you file Form 941 in my name, make 1040-ES payments under my Social Security number, or act as my agent under Form 2678?"
You stay responsible for the taxes even when a service pays them: if it misses a payment, the IRS can charge you the penalties.
General information, not tax advice for your household. Check with a tax professional before you file.
Work out your 2026 totalsWho this applies to
- Social Security and Medicare apply once you pay one worker $3,000 or more in cash wages in 2026.
- Federal unemployment applies once you pay $1,000 or more in household wages in any quarter of 2025 or 2026.
- Pay to your spouse, your child under 21, or a worker under 18 who is a student is usually left out; pay to your parent is left out in most cases.
- States set their own thresholds. California, for one, counts household employers from $750 in a quarter.
General information from IRS Publication 926 and California's EDD, not tax advice.