Here is a list of forms you need to complete:
For more information, see What Forms Must You File? in Pub. 926, Household Employer's Tax Guide.
No household employees in 2007? If you did not have any household employees in 2007, you do not have to file Schedule H (Form 1040) for 2007.
We have been asked:
What do I do after I fill in Schedule H? Enter the taxes from Schedule H on the "Household employment taxes" line of your Form 1040, 1040NR, 1040-SS, or 1041. You do this because these taxes are added to your income taxes.
How do I file Schedule H? File Schedule H with your Form 1040, 1040NR, 1040-SS, or 1041. If you are not filing a 2007 tax return, file Schedule H by itself.
Do I make a separate payment? No. You pay all the taxes to the United States Treasury, even the social security taxes.
When do I pay? Most filers must pay by April 15, 2008.
How many copies of Form W-3 do I send to the Social Security Administration (SSA)? Send one copy of Form W-3 with Copy A of Form(s) W-2 to the SSA, and keep one copy of Form W-3 for your records.
------------------------------------------------------ By............. You must................... ------------------------------------------------------ January 31, 2008 Give your employee Form W-2. ------------------------------------------------------ February 29, 2008 Send Copy A of Form W-2 with (March 31, 2008, if Form W-3 to the Social Security you file Administration. electronically) ------------------------------------------------------ April 15, 2008 (see File Schedule H and pay your page H-3 for household employment taxes with exceptions) your 2007 tax return. ------------------------------------------------------
If you must file a 2007 Form W-2, Wage and Tax Statement, for any household employee, you must also send Form W-3, Transmittal of Wage and Tax Statement, with Copy A of Form(s) W-2 to the Social Security Administration. You are encouraged to file your Forms W-2 and W-3 electronically. Visit the Social Security website at www.socialsecurity.gov/employer to learn about electronic filing.
You must file Schedule H (Form 1040) if you answer "Yes" to any of the questions on lines A, B, or C.
Only 8 lines for most people. Depending on your answers, you may find that you only have to complete lines A, 1 through 4, 6, 8, and 9.
Did you have a household employee? If you hired someone to do household work and you were able to control what work he or she did and how he or she did it, you had a household employee. This is true even if you gave the employee freedom of action. What matters is that you had the right to control the details of how the work was done.
Example. You paid Betty Oak to babysit your child and do light housework 4 days a week in your home. Betty followed your specific instructions about household and child care duties. You provided the household equipment and supplies Betty needed to do her work. Betty is your household employee.
Household work is work done in or around your home. Some examples of workers who do household work are:
Babysitters Drivers Nannies Caretakers Health aides Private nurses Cleaning people Housekeepers Yard workers
If a worker is your employee, it does not matter whether the work is full or part-time or that you hired the worker through an agency or from a list provided by an agency or association. Also, it does not matter if the wages paid are for work done hourly, daily, weekly, or by the job.
Note. If a government agency files Schedule H for the worker, you do not need to file it.
Cash wages. Cash wages include wages paid by checks, money orders, etc. Cash wages do not include the value of food, lodging, clothing, or other noncash items you give a household employee.
Tip: For 2007, you can generally give your employee transportation benefits such as transit passes worth up to $110 per month without the benefits counting as cash wages. However, the value of benefits over $110 a month is included as wages. See Transportation (Commuting) Benefits in Pub. 15-B, Employer's Tax Guide to Fringe Benefits, for more information.
Calendar quarter. A calendar quarter is January through March, April through June, July through September, or October through December.
Workers who are not your employees. Workers you get from an agency are not your employees if the agency is responsible for who does the work and how it is done. Self-employed workers are also not your employees. A worker is self-employed if only he or she can control how the work is done. A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business.
Example. You made an agreement with Paul Brown to care for your lawn. Paul runs a lawn care business and offers his services to the general public. He hires his own helpers and provides his own tools and supplies. Neither Paul nor his helpers are your employees.
For more information, see Pub. 926, Household Employer's Tax Guide.
You must file Form W-2 for each household employee to whom you paid $1,500 or more of cash wages in 2007 that are subject to social security and Medicare taxes. To find out if the wages are subject to these taxes, see the instructions for Schedule H, lines 1 and 3, on page H-4. If the wages are not subject to these taxes but you withheld federal income tax from the wages of any household employee, you must file Form W-2 for that employee.
If you file one or more Forms W-2, you must also file Form W-3.
If you do not have an EIN, see Form SS-4, Application for Employer Identification Number. The instructions explain how you can get an EIN immediately over the internet, by telephone, or in about 4 weeks if you apply by mail. See How To Get Forms and Publications on page H-7 for details on how to get forms and publications including Form SS-4. Do not use a social security number in place of an EIN.
It is unlawful to employ an alien who cannot legally work in the United States. When you hire a household employee to work for you on a regular basis, you and the employee must each complete part of the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. The Bureau was formerly called the Immigration and Naturalization Service, or INS. You must verify that the employee is either a U.S. citizen or an alien who can legally work and you must keep Form I-9 for your records. You can get the form and the USCIS Handbook for Employers by calling 1-800-870-3676, or by visiting the USCIS website at www.uscis.gov.
If you employed a household employee in 2007, you probably have to pay contributions to your state unemployment fund for 2007. To find out if you do, contact your state unemployment tax agency right away. See page H-10 for some helpful contact information for each state. You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance.
See the Appendix in Pub. 926 for a complete listing of contact information for state unemployment tax agencies.
If you file Forms 1040, 1040NR, 1040-SS, or 1041 for 2007, remember to attach Schedule H to it. Mail your return by April 15, 2008, to the address shown in your tax return booklet.
Exceptions. If you get an extension of time to file your return, file it with Schedule H by the extended due date. If you are a fiscal year filer, file your return and Schedule H by the due date of your fiscal year return, including extensions.
Note. If you are a calendar year taxpayer and have no household employees for 2007, you do not have to file Schedule H (Form 1040) for 2007.
If you are not required to file a 2007 tax return (for example, because your income is below the amount that requires you to file), you must file Schedule H by April 15, 2008. Complete Schedule H and put it in an envelope with your check or money order. Do not send cash. See the list of filing addresses on page H-11. Mail your completed Schedule H and payment to the address listed for the place where you live. Make your check or money order payable to the "United States Treasury" for the total household employment taxes due. Enter your name, address, social security number, daytime phone number, and "2007 Schedule H" on your check or money order. Household employers that are tax-exempt, such as churches, may also file Schedule H by itself.
By January 31, 2008, you must give Copies B, C, and 2 of Form W-2 to each employee. You will meet this requirement if the form is properly addressed, mailed, and postmarked no later than January 31, 2008.
By February 29, 2008, (March 31, 2008, if you file electronically) send Copy A of all Forms W-2 with Form W-3 to the Social Security Administration (SSA). Mail Copy A of all Forms W-2 with Form W-3 to:
Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001
For certified mail, the ZIP code is 18769-0002. If you use a carrier other than the U.S. Postal Service, add "ATTN: W-2 Process, 1150 E. Mountain Dr." to the address and change the ZIP code to "18702-7997."
For additional information, visit the website for Social Security at www.socialsecurity.gov/employer/whereto.htm.
Note. Check with your state, city, or local tax department to find out if you must send Copy 1 of Form W-2 and where to file Copy 1.
Penalties. You may have to pay a penalty if you do not give Forms W-2 to your employees or file Copy A of the forms with the SSA by the due dates shown above. You may also have to pay a penalty if you do not show your employee's social security number on Form W-2 or do not provide correct information on the form.
Caution: If you were notified that your household employee received payments from a state disability plan, see page H-6.
Social security number. Enter your social security number. (Form 1041 filers, do not enter a number in this space. But be sure to enter your EIN in the space provided.)
Employer identification number (EIN). An EIN is a nine-digit number assigned by the IRS. The digits are arranged as follows: 00-0000000. Enter your EIN in the space provided. If you do not have an EIN, see Do You Have an Employer Identification Number (EIN)? earlier. If you applied for an EIN but have not received it, enter "Applied For." Do not use your social security number as an EIN.
Line A. To figure the total cash wages you paid in 2007 to each household employee, do not count amounts paid to any of the following individuals.
Exception for parents. Count the cash wages you paid your parent for work in or around your home if both 1 and 2 below apply.
Exception for employees under age 18. Count the cash wages you paid to a person who was under age 18 and not a student if providing household services was his or her principal occupation.
Social security and Medicare taxes pay for retirement, disability, and health benefits for workers and their families. You and your employees pay these taxes in equal amounts.
For social security, the tax rate is 6.2% each for you and your employee. For Medicare, the rate is 1.45% each. For 2007, the limit on wages subject to social security tax is $97,500. There is no limit on wages subject to the Medicare tax. If you did not deduct the employee's share from his or her wages, you must pay the employee's share and your share (a total of 12.4% for social security and 2.9% for Medicare). See Form W-2 and Form W-3 on page H-5 for more information.
$1,500 test. Any household employee to whom you paid cash wages of $1,500 or more in 2007 meets this test. The test applies to cash wages paid in 2007 regardless of when the wages were earned. See Pub. 926 for more information. Or, visit the website for Social Security at www.socialsecurity.gov/pubs/10021.html.
Line 1. Enter on line 1 the total of cash wages (see Cash wages on page H-2) paid in 2007 to each household employee who meets the $1,500 test, explained above.
Caution: If you paid any household employee cash wages of more than $97,500 in 2007, include on line 1 only the first $97,500 of that employee's cash wages.
Line 2. Multiply the amount on line 1 by 12.4% (.124) and enter the result on line 2.
Line 3. Enter on line 3 the total of cash wages (see Cash wages on page H-2) paid to each employee in 2007. There is no limit on wages subject to the Medicare tax.
Line 4. Multiply the amount on line 3 by 2.9% (.029) and enter the result on line 4.
Lines 5. Enter on line 5 any federal income tax you withheld from the wages you paid your household employees in 2007.
Line 6. Add lines 2, 4, and 5 and enter the result on line 6.
Line 7. Enter on line 7, any advance EIC payments you made to your household employees in 2007.
Line 8. Subtract the amount on line 7 from the amount on line 6 and enter the result on line 8.
Line 9. Add the cash wages you paid to all your household employees for each calendar quarter of 2006 and 2007. Is the total for any quarter in 2006 or 2007 $1,000 or more?
Yes. Complete Part II of Schedule H.
No. Follow the instructions in the chart below.
-------------------------------------------- If you file Then enter the amount from Form... Schedule H, line 8, on... -------------------------------------------- 1040 line 62 -------------------------------------------- 1040NR line 57 -------------------------------------------- 1040-SS Part I, line 4 -------------------------------------------- 1041 Schedule G, line 6 --------------------------------------------
If you do not file any of the above forms, complete Part IV of Schedule H and follow the instructions under When and Where To File on page H-3.
FUTA tax, with state unemployment systems, provides for payments of unemployment compensation to workers who have lost their jobs. Most employers pay both a federal and state unemployment tax.
The FUTA tax rate is 6.2%. But see Credit for contributions paid to state below. Do not deduct the FUTA tax from your employee's wages. You must pay it from your own funds. See page H-10 for a listing of some helpful contact information for each state.
Credit for contributions paid to state. You may be able to take a credit of up to 5.4% against the FUTA tax, resulting in a net tax rate of 0.8%. But to do so, you must pay all the required contributions for 2007 to your state unemployment fund by April 15, 2008. Fiscal year filers must pay all required contributions for 2007 by the due date of their federal income tax returns (not including extensions).
Contributions are payments that a state requires you, as an employer, to make to its unemployment fund for the payment of unemployment benefits. However, contributions do not include:
Lines 10 through 12. Answer the questions on lines 10 through 12 to see if you should complete Section A or Section B of Part II.
Fiscal year filers. If you paid all state unemployment contributions for 2007 by the due date of your return (not including extensions), check the "Yes" box on line 11. Check the "No" box if you did not pay all of your state contributions by the due date of your return.
Line 13. Enter the two-letter abbreviation of the name of the state (or the District of Columbia, Puerto Rico, or the Virgin Islands) to which you paid unemployment contributions.
Line 14. Enter your state reporting number. If you do not have one, contact your state's unemployment tax agency. See the Appendix in Pub. 926 for your state's contact information.
Line 15. Enter the total of contributions (defined earlier) you paid to your state unemployment fund for 2007. If you did not have to make contributions because your state gave you a zero percent experience rate, enter "0% rate" on line 15.
Line 16. Enter the total of cash wages (see Cash wages on page H-2) you paid in 2007 to each household employee, including employees paid less than $1,000. However, do not include cash wages paid in 2007 to any of the following individuals.
If you paid any household employee more than $7,000 in 2007, include on line 16 only the first $7,000 of that employee's cash wages.
Caution: Complete lines 18 through 25 only if you checked a "No" box on lines 10, 11, or 12.
Line 18. Complete all columns that apply. If you do not, you will not get a credit. If you need more space, attach a statement using the same format as line 18. Your state will provide the experience rate. If you do not know your rate, contact your state unemployment tax agency. See page H-10 for a listing of some helpful contact information for each state.
You must complete columns (a), (b), (c), and (i), even if you were not given an experience rate. If you were given an experience rate of 5.4% or higher, you must also complete columns (d) and (e). If you were given a rate of less than 5.4%, you must complete all columns.
If you were given a rate for only part of the year, or the rate changed during the year, you must complete a separate line for each rate period.
Column (c). Enter the taxable wages on which you must pay taxes to the unemployment fund of the state shown in column (a). If your experience rate is zero percent, enter the amount of wages you would have had to pay taxes on if that rate had not been granted.
Column (i). Enter the total of contributions (defined earlier) you paid to the state unemployment fund for 2007 by April 15, 2008. Fiscal year filers, enter the total contributions you paid to the state unemployment fund for 2007 by the due date of your return (not including extensions). If you are claiming excess credits as payments of state unemployment contributions, attach a copy of the letter from your state.
Line 19. Add the amounts in columns (h) and (i) separately and enter the totals in the spaces provided.
Line 20. Add the amounts shown on line 19 and enter the total on line 20.
Line 24. Enter the smaller of line 20 or line 23.
Line 26. Enter the amount from line 8. If there is no entry on line 8, enter -0-.
Line 27. Add the amounts on lines 17 and 26. If you were required to complete Section B, of Part II, add the amounts on lines 25 and 26 and enter the total on line 27.
Line 28. Follow the instructions in the chart below.
-------------------------------------------------------
Then do not complete Part IV but
If you file enter the amount from Schedule
Form... H, line 27, on...
-------------------------------------------------------
1040 line 62
-------------------------------------------------------
1040NR line 57
-------------------------------------------------------
1040-SS Part I, line 4
-------------------------------------------------------
1041 Schedule G, line 6
-------------------------------------------------------
If you do not file any of the above forms, complete Part IV of Schedule H and follow the instructions under When and Where To File on page H-3.
If you file Form W-2, you must also file Form W-3.
You must report both cash and noncash wages in box 1, as well as tips and other compensation. The completed Forms W-2 and W-3 in the example (see page H-9) show how the entries are made.
Employee's portion of taxes paid by employer. If you paid all of your employee's share of social security and Medicare taxes, without deducting them from the employee, follow steps 1 through 3. (See the example on pages H-7, H-8, and H-9.)
Tip: On Form W-3, put an "X" in the "Hshld. emp." box located in box b, Kind of Payer.
Tip: The tax rates mentioned in the instructions for Part I of Schedule H will not change. The FUTA tax rate mentioned in Part II will decrease from 6.2% to 6.0%. However, there is pending legislation to eliminate the reduction in rate. If the legislation is enacted, the rate will remain at 6.2%. The cash wage threshold that you pay to any one household employee increases to $1,600 for 2008. The 2008 Employee Social Security and Medicare Tax Withholding Table is in Pub. 926, Household Employer's Tax Guide.
Limit on wages subject to social security tax. The $97,500 amount in the instructions for Part I of Schedule H will increase to $102,000.
Transportation (commuting) benefits. The monthly exclusion for commuter highway vehicle transportation and transit passes increases to $115.
You may need to increase the federal income tax withheld from your pay, pension, annuity, etc. or make estimated tax payments to avoid an estimated tax penalty based on your household employment taxes shown on line 27 of Schedule H. You may increase your federal income tax withheld by filing a new Form W-4, Employee's Withholding Allowance Certificate, or Form W-4P, Withholding Certificate for Pension or Annuity Payments. Make estimated tax payments by filing Form 1040-ES, Estimated Tax for Individuals. For more information, see Pub. 505, Tax Withholding and Estimated Tax.
Caution: Estimated tax payments must be made as the tax liability is incurred: by April 15, June 15, September 15, and the following January 15. If you file your form 1040 by January 31 and pay the rest of the tax that you owe, you do not need to make the payment due on January 15.
Exception. You will not be penalized for failure to make estimated tax payments if both 1 and 2 below apply for the year.
You must keep copies of Schedule H and related Forms W-2, W-3, W-4, and W-5, Earned Income Credit Advance Payment Certificate, for at least 4 years after the due date for filing Schedule H or the date the taxes were paid, whichever is later. If you have to file Form W-2, also keep a record of each employee's name and social security number. Each payday, you should record the dates and amounts of:
The EIC is a refundable tax credit for certain workers.
Which employees must I notify about the EIC? You must notify your household employee about the EIC if you agreed to withhold federal income tax from the employee's wages but did not do so because the income tax withholding tables showed that no tax should be withheld.
Note. You are encouraged to notify each employee whose wages for 2007 were less than $37,783 ($39,783 if married filing jointly) that he or she may be eligible for the EIC.
How and when must I notify my employees? You must give the employee one of the following:
If you are not required to give the employee a Form W-2, you must provide the notification by February 7, 2008.
You must hand the notice directly to the employee or send it by First-Class Mail to the employee's last known address.
How do my employees claim the EIC? Eligible employees claim the EIC on their 2007 tax returns.
How do my employees get advance EIC payments? Eligible employees who have a qualifying child can get part of the credit with their pay during the year by giving you a completed Form W-5. You must include advance EIC payments with wages paid to these employees. For details, including tables that show you how to figure the amount to add to the employee's net pay, see Pub. 15 (Circular E), Employer's Tax Guide.
Do not use Schedule H if you chose to report employment taxes for your household employees along with your other employees on Form 941, Employer's QUARTERLY Federal Tax Return, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, or Form 944, Employer's ANNUAL Federal Tax Return. If you report this way, be sure to include your household employees' wages on your Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return.
Certain state disability plan payments to household employees are treated as wages subject to social security and Medicare taxes. If your employee received payments from a plan that withheld the employee's share of social security and Medicare taxes, include the payments on lines 1 and 3 of Schedule H and complete the rest of Part I through line 5. Add lines 2, 4, and 5. From that total, subtract the amount of these taxes withheld by the state. Enter the result on line 6. Also, enter "disability" and the amount subtracted on the dotted line next to line 6. See the notice issued by the state for more details.
To get the IRS forms and publications mentioned in these instructions (including Notice 797), visit the IRS website at www.irs.gov or call 1-800-TAX-FORM (1-800-829-3676).
We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. If you do not provide the information we ask for, or provide false or fraudulent information, you may be subject to penalties.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
Subtitle C, Employment Taxes, of the Internal Revenue Code imposes employment taxes on wages, including income tax withholding. This form is used to determine the amount of the taxes that you owe. Section 6011 requires you to provide the requested information if the tax is applicable to you. Section 6109 requires you to provide your employer identification number (EIN).
Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice for civil and criminal litigation, and to cities, states, and the District of Columbia for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the estimates shown in the instructions for their individual income tax return. The estimated burden for all other taxpayers who file this form is shown below. Recordkeeping, 1hr., 38 min.; Learning about the law or the form, 30 min.; Preparing the form, 54 min.; Copying, assembling, and sending the form to the IRS, 34 min.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to: Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send Schedule H (Form 1040) to this address. Instead, see When and Where to File on page H-3.
On February 14, 2007, Susan Green hired Helen Maple to clean her house every Wednesday. Susan did not have a household employee in 2006 and had no household employees other than Helen during 2007.
Susan paid Helen $50 every Wednesday for her day's work. Susan decided not to withhold Helen's share of the social security and Medicare taxes from the wages she paid Helen. Instead, she will pay Helen's share of these taxes from her own funds. Susan did not withhold federal income tax because Helen did not give her a Form W-4 to request withholding and no withholding is otherwise required. Susan also did not pay Helen advance earned income credit payments because Helen did not give her a Form W-5.
Helen was employed by Susan for the rest of the year (a total of 46 weeks). The following is some of the information Susan will need to complete Schedule H, Form W-2, and Form W-3.
Helen's total cash wages $2,300.00
($50 × 46 weeks)
Helen's share of the:
Social security tax $142.60
($2,300 × 6.2% (.062))
Medicare tax $33.35
($2,300 × 1.45% (.0145))
Helen's total cash wages each quarter:
1st quarter $350.00 ($50 × 7 weeks)
2nd quarter $650.00 ($50 × 13 weeks)
3rd quarter $650.00 ($50 × 13 weeks)
4th quarter $650.00 ($50 × 13 weeks)
Amount included in box 1 of Form W-2 and Form W-3:
Cash wages $2,300.00
Helen's share of social security tax paid by
Susan 142.60
Helen's share of Medicare tax paid by Susan 33.35
---------
Total $2,475.95
Because Susan paid less than $1,000 per quarter to household employees during 2006 (no employees) and 2007 (see above), she is not liable for FUTA tax.
[The following graphic has not been reproduced:
2007 Greens' Example Schedule H (Form 1040), Household Employment Taxes]
See the Appendix in Pub. 926, Household Employer's Tax Guide for complete contact information.
State Telephone Web Address
Alabama (334) 242-8830 www.dir.alabama.gov
Alaska (888) 448-3527 www.labor.state.ak.us
Arizona (602) 771-6601 www.azdes.gov
Arkansas (501) 682-3798 www.state.ar.us/esd
California (888) 745-3886 www.edd.cahwnet.gov
Colorado (800) 480-8299 www.coworkforce.com
Connecticut (860) 263-6550 www.ctdol.state.ct.us
Delaware (302) 761-8484 www.delawareworks.com
District of
Columbia (202) 698-7550 www.dcnetworks.org
Florida (800) 482-8293 http://dor.myflorida.com/dor/uc
Georgia (404) 232-3301 www.dol.state.ga.us
Hawaii (808) 586-8913 www.hawaii.gov/labor
Idaho (800) 448-2977 http://labor.idaho.gov
Illinois (800) 247-4984 www.ides.state.il.us
Indiana (317) 232-7436 www.in.gov/dwd
Kansas (785) 296-5025 www.dol.ks.gov
Kentucky (502) 564-2272 www.oet.ky.gov
Louisiana (225) 342-2944 www.ldol.state.la.us
Maine (207) 287-3176 www.state.me.us/labor
Maryland (800) 492-5524 www.dllr.state.md.us
Massachusetts (617) 626-5050 www.detma.org
Michigan (313) 456-2180 www.michigan.gov/uia
Minnesota (651) 296-6141 www.uimn.org/tax
Mississippi (601) 961-7755 www.mdes.ms.gov
Missouri (573) 751-3340 www.dolir.mo.gov
Montana (406) 444-3834 www.uid.dli.mt.gov
Nebraska (402) 471-9935 www.dol.state.ne.us
Nevada (775) 687-4545 www.detr.state.nv.us
New Hampshire (603) 228-4033 www.nhes.state.nh.us
New Jersey (609) 63+-3-6400 http://lwd.dol.state.nj.us
New Mexico (505) 841-8576 www.dws.state.nm.us
New York (518)457-4179 www.labor.state.ny.us
North Carolina (919) 733-7396 www.ncesc.com
North Dakota (800) 472-2952 www.jobsnd.com
Ohio (614) 466-2319 www.jfs.ohio.gov
Oklahoma (405) 557-7170 www.oesc.state.ok.us
Oregon (503) 947-1488,
option 5 www.employment.oregon.gov
Pennsylvania (717) 787-7679 www.dli.state.pa.us
Puerto Rico (787) 754-5262
Rhode Island (401) 222-3696 www.uitax.ri.gov
South Carolina (803) 737-3075 www.sces.org
South Dakota (605) 626-2312 www.state.sd.us
Tennessee (615) 741-2486 www.tn.gov/labor-wfd
Texas (512) 463-2731 www.twc.state.tx.us
Utah (801) 526-9400 www.jobs.utah.gov
Vermont (802) 828-4252 www.labor.vermont.gov
Virginia (804) 371-7159 www.VaEmploy.com
Virgin Islands (340) 776-3700 www.vidol.gov
Washington (360) 902-9360 http://fortress.wa.gov/esd/portal
West Virginia (304) 558-2676 www.wvbep.org/bep/uc
Wisconsin (608) 261-6700 www.dwd.state.wi.us
Wyoming (307) 235-3217 http://wydoe.state.wy.us
Yes — Attach Schedule H to that form and mail to the address in your
tax return booklet.
No — Mail your completed Schedule H and payment to the Department of
the Treasury, Internal Revenue Service Center for the place
where you live. No street address is needed. See When and Where
To File on page H-3 for the information to enter on your
payment.
----------------------------------------------------------------------
IF you live in... THEN use this address...
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Alabama, Delaware, Florida,
Georgia, North Carolina, Atlanta, GA 39901-0002
Rhode Island, South Carolina,
Virginia
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District of Columbia, Maine,
Maryland, Massachusetts, Andover, MA 05501-0002
New Hampshire, New York,
Vermont
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Kentucky, Louisiana,
Mississippi, Tennessee, Austin, TX 73301-0002
Texas, APO, FPO
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Alaska, Arizona, California,
Colorado, Hawaii, Idaho,
Iowa, Kansas, Minnesota,
Montana, Nebraska, Nevada, Fresco, CA 93888-0002
New Mexico, North Dakota,
Oklahoma, Oregon, South
Dakota, Utah, Washington,
Wisconsin, Wyoming
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Arkansas, Connecticut,
Illinois, Indiana, Michigan, Kansas City, MO 64999-0002
Missouri, New Jersey, Ohio,
Pennsylvania, West Virginia
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American Samoa,
nonpermanent residents of
Guam or the Virgin Islands*, Austin, TX 73301-0215 USA
Puerto Rico, dual-status
aliens, a foreign county
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* Permanent residents of Guam should use: Department of Revenue and
Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921;
permanent residents of the Virgin Islands should use: V.I. Bureau of
Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas,
VI 00802.
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