Line 6—Household Employment Taxes -

Line 6—Household Employment Taxes

If any of the following apply, get Schedule H (Form 1040), Household Employment Taxes, and its instructions, to see if the estate or trust owes these taxes.

  1. The estate or trust paid any one household employee cash wages of $1,800 or more in 2012. Cash wages include wages paid by checks, money orders, etc. When figuring the amount of cash wages paid, combine cash wages paid by the estate or trust with cash wages paid to the household employee in the same calendar year by the household of the decedent or beneficiary for whom the administrator, executor, or trustee of the estate or trust is acting.

  2. The estate or trust withheld federal income tax during 2012 at the request of any household employee.

  3. The estate or trust paid total cash wages of $1,000 or more in any calendar quarter of 2011 or 2012 to household employees.


See Amended Schedule H (Form 1040) under F. Initial Return, Amended Return, etc., earlier for information on filing an amended Schedule H (Form 1040) for a Form 1041.