Im filing Jointly with my wife that was an Au pair this year.

[gmais28]

Hi, I hope you’re doing well! I’m seeking some clarification on filing my taxes with my wife. She has been an au pair for the past two years, working in that capacity from the beginning of this year until June 25. We got married on June 18, and I’d like to file jointly.

Is this possible, or do we need to file separately? If we can file jointly, how do I go about entering her information for this year's taxes?

Thank you for your help!

[xmasbaby0]

You can always choose to file a joint return---your filing status is determined as of the last day of the tax year.  Since you were married in 2024, you are considered to be married for the entire year.   As for your spouse's income-----will she receive a W-2 or a 1099NEC?    If she has received at least $2600 as an au pair, she should be a household employee and receive a W-2 from the employers.

ALL of your combined income goes on the joint tax return.

Married Filing Jointly is usually better, even if one spouse had little or no income. When you file a joint return, you and your spouse will get the 2024 married filing jointly standard deduction of $29,200 (+$1500 for each spouse 65 or older)  for 2024. You are eligible for more credits including education credits, earned income credit, child and dependent care credit, and a larger income limit to receive the child tax credit. 

If you choose to file married filing separately, both spouses have to file the same way—either you both itemize or you both use standard deduction. Your tax rate will be higher than on a joint return.

 Some of the special rules for filing separately include: you cannot get earned income credit, education credits, adoption credits, or deductions for student loan interest. A higher percent of your Social Security benefits may be taxable. Your limit for SALT (state and local taxes and sales tax) will be only $5000 per spouse. In many cases you will not be able to take the child and dependent care credit. The amount you can contribute to a retirement account will be affected. If you live in a community property state, you will be required to provide additional information regarding your spouse’s income. ( Community property states:  AZ, CA, ID, LA, NV, NM, TX, WA, WI)

 If  you are using online TurboTax to prepare your returns, you will need to prepare two separate returns and pay twice since with online, you get one return per fee.

https://ttlc.intuit.com/questions/1894449-married-filing-jointly-vs-married-filing-separately

https://ttlc.intuit.com/questions/1901162-married-filing-separately-in-community-property-states

https://ttlc.intuit.com/questions/1894449-is-it-better-for-a-married-couple-to-file-jointly-or-separ...

[gmais28]

She is not from the U.S and she was here on a J1. So, she will not get a W2 or 1099NEC. When we file jointly will I add her Au pair money as self employed or Independent contractor? We are going to file for green Card this year.

[xmasbaby0]

@gmais28 Wish you would have included the pertinent information regarding your spouse's visa status in your original question.   We need some thoughts from another TT Champ.  

@pk    ?????

[gmais28]

@pk, Can you give some more clarification on this matter? 

[pk]

@gmais28  congratulations to you and your new spouse.  Before we go further into this  we need the following info.:

(a) country she is from

(b) your immigrations status ( US citizen/ GreenCard / Resident for Tax Purposes )

(c)  dates of her presence in the USA during the last three years i.e. for 2021, 2022 and 2023.

(d) you said that you got married in June of 2024 --  this was here in the USA or in her home country.

Please answer my questions  and I will circle back.

In the mean time here  is some material from the IRS  ( just for awareness and may show why I have these questions ) : --

Au pairs | Internal Revenue Service

pk

[gmais28]

A. Germany

B. Us citizen

C. 2022 - present, hasn't travels outside.

D. We got married in Tx, USA.

@pk 

[pk]

@gmais28  thank you for your answers to my questions.  Based on your answers  :

(a)  Your spouse is probably a resident for tax purposes

(b) If that is true then you two can file MFJ for 2024

(c) I am assuming here that has filed returns for 2022 and 2023 as  Non-Resident and that currently she  is  on some visa  , like K  or similar  ( to stay legally in the USA ).

(D) if on the other hand  and based on exact facts and circumstances  she is not a  resident for tax purposes . then  

         1.  you can file jointly  and include a letter signed by both of you that you would like  that she  be treated as a resident for tax purposes.   Note that this selection stays valid in forward years, unless cancelled.

         2.  In such a case  her residency starts  from the first day of presence in the tax year  ( excluding any "exempt" status days).

Is there more I can do for you ?

[gmais28]

So, just to clarify things up.

We can file MJF, because

She has file all of her taxes for the previous years as non resident.

She has a social security card and a driver license. Also, she is on my new lease we signed this month. 

She had a Visa, J1 but it expired on June 26th this year.but we got married on the 18th of June. So, she has been staying here without a visa,but we are sending out the paperwork to apply for green card / adjustments of status this year.

Based on all of that. Can I still file as MJF? Also, if I was to file that way. For her work as an Au pair for 5 months this year. Do I need to put that on the filing as independent (self employed)? Or how do I want to file that part of her money. She hasn't worked since she completed her contract with her host family Au pair. I have been financially supporting both of us. 

@pk 

[pk]

@gmais28 ,  based on your response , it seems she is out of status  ( please consider  consulting with the immigration people on this on getting her a  visa   to stay legally in the US ), IRS does not  care  and thus 

1.   Yes you can file as MFJ

2.    for the year 2024   earnings  till expiration of the contract would be  considered as self-employment  -- see the  article that I ref'd earlier ---- note  FICA implications and  that US & Germany are party to totalization agreement.

Please consider  PM to me with more  details of how she filed 2023 -- just no personally identifying info please.  

pk

[gmais28]

That's great!

What do you mean by " note- FICA implications and that US & Germany are party to totalization agreement."

Last year and the year before. She had to pay the money she owed on taxes. Both years she had to file the 1040-NR for the earnings that she made as an Au pair. She had to mail the form 1040-NR and had to include a copy of the payment for taxes she made online.

@pk 

[Dakota3902]

I'm in the same situation basically I would really like to know exactly what I should do 

[RobertB4444]

You can follow all of the instructions above.  If your partner is a resident alien and you are married then you can file married-filing-jointly.  But if they are overstaying their visa you need to get that taken care of before anything.

@Dakota3902