#schedule-h
IRS Schedule H (Form 1040) Household Employment Taxes — filing requirements, FICA, FUTA, and reporting wages paid to household workers
Your agency refers; the family employs. Book placement fees as earned, reserve for replacement guarantees, and brief every family on 2026 IRS nanny-tax rules.
How household employers handle the 2026 nanny tax — $3,000 FICA and $1,000 quarterly FUTA thresholds, EIN setup, W-2 reporting, Schedule H filing, state SUI, and the 1099 misclassification trap that triggers back taxes with no statute of limitations.
