Dual status tax filing for wife that was an au pair and didn't recieve a W2.

Timjaroche

Hi all,

I am a U.S. citizen filing jointly with my wife who requires dual status tax filing. She was an au pair in the beginning of the year and didn't receive any W2 for this work. I understand that this situation requires the 1040 form but I need to know where I can add her au pair income on our taxes. Is it under miscellaneous income? I tried under Household Employee Wages, thinking this was the closest section but there is an income limit of $2,800 of which she received more. Please help, thank you!

JanaA

Hello Timharoche! The IRS treats au pair stipends as wages from a household employer. They are taxable for federal income tax purposes, but not subject to self-employment tax. If no W‑2 is issued, you report them as “Other income” on Schedule 1, line 8z, with a description such as “Au pair stipend – no W‑2 issued.

IRS publication 519 says that if you are an alien temporarily present in the United States on an F, J, M, or Q visa, you are exempt from paying Social Security and Medicare taxes on wages paid to you for services performed in the United States. However, these wages are still subject to U.S. federal income tax.