If paid cash wages of $2,800 or more in 2025 to a household employee, file Schedule H (Form 1040). If required to file Form 1040 or Form 1040-SR, file Schedule H with the return and report any household employment taxes. Report any FUTA tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2024 or 2025 to household employees. Report any income tax you withheld for your household employees.