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Publication 926

How Do You Make Tax Payments?(p9)

When you file your 2016 federal income tax return in 2017, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Add these household employment taxes to your income tax. Pay the amount due by April 18, 2017. For more information about using Schedule H, see Schedule H under What Forms Must You File, later.
You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. You can pay the additional tax in any of the following ways.
You may be subject to the estimated tax underpayment penalty if you didn't pay enough income and household employment taxes during the year. (See Pub. 505 for information about the underpayment penalty.) However, you won't be subject to the penalty if both of the following situations apply to you.
  • You won't have federal income tax withheld from wages, pensions, or any other payments you receive.
  • Your income taxes, excluding your household employment taxes, wouldn't be enough to require payment of estimated taxes.

Asking for more federal income tax withholding.(p10)

If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Complete it as before, but show the additional amount you want withheld from each paycheck on line 6.
If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P (or a similar form provided by the payer). Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3.
See Pub. 505 to make sure you will have the right amount withheld. It will help you compare your total expected withholding for 2016 with the combined income tax and employment taxes that you can expect to figure on your 2016 tax return.

Paying estimated tax.(p10)

If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES. You can use its payment vouchers to make your payments by check or money order. You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. For details, see the form instructions and visit
You can pay all the employment taxes at once or you can pay them in installments. If you have already made estimated tax payments for 2016, you can increase your remaining payments to cover the employment taxes. Estimated tax payments for 2016 are due April 18, June 15, and September 15, 2016, and January 17, 2017.

Payment option for business employers.(p10)

If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2016 household employment taxes. You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. For information on depositing employment taxes, see Pub. 15.
If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. See Business employment tax returns, later.
The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. You can't deduct the wages and employment taxes paid for your household employees on your Schedule C or F.

More information.(p10)

For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Pub. 505.