Per IRS Instructions for Form 1040 and 1040-SR, page 24:

Line 1b

Household Employee Wages Not Reported on Form(s) W-2

Enter the total of your wages received as a household employee that was not reported on Form(s) W-2. An employer isn’t required to provide a Form W-2 to you if they paid you wages of less than $2,600 in 2023. For information on employment taxes for household employees, see Tax Topic 756.

To enter this income into the TaxAct^® program:

1. From within your TaxAct return (Online or Desktop), click Federal (on smaller devices, click in the top left corner of your screen, then click Federal).
2. Click the Wages and Salaries dropdown, then click Wages received as household employee - not reported on Form W-2.
3. Continue with the interview process to enter your information.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.