Schedule H-T, where the 'T' stands for taxpayer is asking for the taxable wages for your nanny for state unemployment tax. You need to pay federal unemployment tax if you paid total cash wages of $1,000 or more in any calendar quarter of 2022 or 2023 to household employees. Each state has their rate for unemployment tax and the wage requirement may differ from the federal.
Your state may be a 'credit reduction state' also. Check with your state to see what the rate is for a household employee, as well as the amount of wages before you are required to pay the state unemployment tax. The Schedule H instructions will show which states are included as a 'credit reduction state'.
Line 17, Column (b). Taxable wages.
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 0%, enter the amount of wages you would have had to pay taxes on if that rate hadn't been granted.
You must complete columns (a), (b), and (h), even if you weren't given an experience rate. If you were given an experience rate of 5.4% or higher, you must also complete columns (c) and (d). 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.
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