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Instructions for Schedule H (Form 1040)

When and Where To File(p3)


Schedule H(p3)

If you file Form 1040, 1040NR, 1040-SS, or 1041 for 2016, remember to attach Schedule H to it. Mail your return, by April 18, 2017, to the address shown in your tax return instructions.
If you get an extension of time to file your return, file your return with Schedule H by the extended due date. If you’re a fiscal year filer, file your return and Schedule H by the due date of your fiscal year return, including extensions.
If you’re a calendar year taxpayer and have no household employees for 2016, you don't have to file Schedule H for 2016.
If you’re not required to file a 2016 tax return (for example, because your income is below the amount that requires you to file), you must file Schedule H by itself by April 18, 2017. Complete Schedule H and put it in an envelope with your check or money order. Don't send cash. See the list of filing addresses in these instructions. 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, SSN, daytime phone number, and 2016 Schedule H on your check or money order. Household employers that are tax-exempt and don't have to file a tax return (for example, churches that pay a household worker to take care of a minister's home) may also file Schedule H by itself.

Form W-2 and Form W-3(p4)

By January 31, 2017, send Copy A of all Forms W-2 with Form W-3 to the SSA and 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, 2017.
Mail Copy A of all Forms W-2 with Form W-3 to:

Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001

If you use “Certified Mail” to file, change the ZIP code to 18769-0002. If you use an IRS-approved private delivery service, add Attn: W-2 Process, 1150 E. Mountain Dr. to the address and change the ZIP code to 18702-7997. See Pub. 15 for a list of IRS-approved private delivery services.
If you file Forms W-2 and W-3 electronically, don't mail the paper Forms W-2 and W-3 to the SSA.
For more information on filing Forms W-2 and W-3 electronically, visit the SSA's Employer W-2 Filing Instructions & Information website at
Check with your state, city, or local tax department to find out if you must file Copy 1 of Form W-2.
You may have to pay a penalty if you don't give Forms W-2 to your employees or file Copy A of the forms with the SSA by the due dates. You may also have to pay a penalty if you don't show your employee's SSN on Form W-2 or don't provide correct information on the form.