Au pair

[gilbertm]

My wife was an au pair and received a stipend. We were married in October and she no longer is a au pair. We are filing jointly and claiming her as resident alien. She never got a 1099 or w2. How do I report her income? As wages or just income? Will she pay SS and Medicare? Will she need to pay the whole 15.3% 

can I still file electronically or since the resident statement needs to be signed do I need to mail instead?

thanks!

[DaveF1006]

No, you can still file electronically since the statement is a part of the return and you both sign the return as a joint couple. 

Here is how you will report her income.

1. Go to income or wages and income
2. Miscellaneous Income
3. Other income not reported on a W2 or Form 1099
4.  If your wife was a Household Employee, report this as Household Employee Wages.  Here you aren't responsible for paying FICA taxes as this is strictly the Employer's responsibility.
5. However, if she wasn't a household employee, you would continue through this section until you reach a screen that says "Employee Compensation not reported on a W2 or 1099".  Here you will list the amount and then a form 8919 will generate that reports a tax amount of 7.65% of the income.

Just an FYI, if the wages earned as a household employee is less than $2700, the employer was not required  to pay FICA taxes for the year.