---
title: 2011 Household Employer's Schedule H Updates
description: The Form 1040 Schedule H is the vehicle that household employers use to report wages paid and employment taxes due for household workers. This form is a bit more complex for 2011 due to 2 significant events.
---

[Household Employment Blog | Nanny Tax Information](https://info.homeworksolutions.com/blog)

# [2011 Household Employer's Schedule H Updates](https://info.homeworksolutions.com/blog/bid/81917/2011-Household-Employer-s-Schedule-H-Updates)

 Written by [Kathy Webb](https://info.homeworksolutions.com/blog/author/kathy-webb) | 2/6/12 1:35 PM

The Form 1040 Schedule H is the vehicle that household employers use to report wages paid and employment taxes due for household workers. This form is a bit more complex for 2011 due to 2 significant events.

1. In 2011 the Federal Unemployment Tax (FUTA) rate changed mid-year. If you fully paid your state unemployment taxes on time, you receive a credit and pay an effective rate of 0.8% for FUTA-wages paid January - June and 0.6% for FUTA-wages paid July - December.
2. 20 states who took Federal loans to continue funding the payment of unemployment benefits are in arrears in their repayment of the loans. As a consequence, employers in these states (called Credit Reduction States) have surcharges imposed on their FUTA taxes.

For background information about the credit reductions, visit [this website](http://www.chooseust.org/2011/employers-in-twenty-one-states-to-see-tax-rates-rise/). **If you live in a Credit Reduction state you may be prohibited from e-filing your Federal return this year.** The IRS' e-filing systems are apparently not equipped to accept the "Worksheet for Household Employers in a Credit Reduction State" which is necessary to compute FUTA tax owed.

~~~~~~~~~~~~~~~~

[View full post](https://info.homeworksolutions.com/blog/bid/81917/2011-Household-Employer-s-Schedule-H-Updates)

```json
{
  "@context" : "http://schema.org",
  "@type" : "BlogPosting",
  "author" : {
    "@type" : "Person",
    "name" : "Kathy Webb"
  },
  "dateModified" : "2015-08-13T20:33:08.002Z",
  "datePublished" : "2012-02-06T13:35:00Z",
  "headline" : "2011 Household Employer's Schedule H Updates",
  "image" : {
    "@type" : "ImageObject",
    "height" : 134,
    "url" : "//cdn2.hubspot.net/hub/54123/file-14522839-jpg/images/nanny-g5_domestic_non-resident_alien.jpg",
    "width" : 225
  },
  "mainEntityOfPage" : "https://info.homeworksolutions.com/blog/bid/81917/2011-Household-Employer-s-Schedule-H-Updates",
  "publisher" : {
    "@type" : "Organization",
    "logo" : {
      "@type" : "ImageObject",
      "height" : 60.0,
      "url" : "https://54123.fs1.hubspotusercontent-na1.net/hubfs/54123/cropped-siteIcon__favicon.jpg",
      "width" : 60.0
    },
    "name" : "HomeWork Solutions: The Household Employment Experts"
  }
}
```