Which of the following scenarios does require a taxpayer to file Schedule H?

The requirement to file Schedule H, which is used for reporting household employment taxes, arises when a taxpayer pays a specific threshold amount to a household employee. In this case, the correct answer indicates that a taxpayer who has paid $2,500 for garden maintenance is required to file Schedule H because this payment meets the IRS threshold for household employment tax obligations.

According to IRS guidelines, if a taxpayer pays $2,400 or more in a year to a household employee for work performed in or around the home, they must report those wages and pay any necessary employment taxes, which include Social Security, Medicare, and Federal Unemployment Tax (FUTA). Since the amount paid for garden maintenance exceeds this threshold, it triggers the requirement to file Schedule H.

The other payment scenarios do not meet the threshold for filing Schedule H. For example, the payment to a neighbor for housekeeping at $3,000 would also typically require reporting, but the correct choice focuses specifically on the regulatory threshold amount. Understanding the filing requirements and thresholds for household employee payments is crucial for compliance and accurate tax reporting.