If you downloaded the 2021 Instructions for Schedule H (Form 1040), Household Employment Taxes prior to February 11, 2022, please be advised that those instructions have been revised to correct the instructions for steps within the Worksheets 3 and 4, as described below. The amendment pertains to household employers who paid qualified sick and family leave wages in 2021, and the wages paid were over the social security wage base limit of $142,800. On page 13, Worksheet 3, step 2e(i) instructions updated the reference to Schedule H (From 1040), line 1a instead of line 3. On page 14, Worksheet 4, step 2a(iii) instructions updated the reference to Schedule H (Form 1040), line 1a instead of line 3. On page 14, Worksheet 4, step 2f(iii) instructions updated the reference to Schedule H (Form 1040), line 1a instead of line 3. Please download the instructions again for the revised instructions.
