---
title: "G-5 Domestics: Arrived after July 1, 2010?"
description: A  non-resident alien G-5 domestic is subject to new withholding tables that increase the federal withholding taxes.
---

[Household Employment Blog | Nanny Tax Information](https://info.homeworksolutions.com/blog)

# [G-5 Domestics: Arrived after July 1, 2010?](https://info.homeworksolutions.com/blog/bid/56430/G-5-Domestics-Arrived-after-July-1-2010)

 Written by [Kathy Webb](https://info.homeworksolutions.com/blog/author/kathy-webb) | 12/14/10 4:55 PM

[G-5 domestics who are in the United States less than 183 days](http://www.4nannytaxes.com/info/G5-Domestic-Help-Withholding-Allowances.cfm) in their first year working in the US are considered non-resident aliens for Federal income tax purposes and will file a Form 1040NR for the first year of employment.

The IRS has established a new procedure for calculating the amount of income tax to withhold from the wages of G-5 domestics classified as nonresident aliens.  A new chart has been created that requires additional income to be added to wages for calculating the tax withholding amount only.  In addition, a new withholding table for nonresident aliens must be used in conjunction with the new tax withholding tables used to figure withholding tax on other employees.  **The result of the new procedure is that withholding for nonresident alien G-5 domestics in 2010 is over 250% more than it was in 2009.**  To learn more, review section 9 of IRS publication 15 (Circular E) Employer's Tax Guide for 2010.  You can download it from the IRS website using the following link: [http://www.irs.gov/pub/irs-pdf/p15.pdf?portlet=3](http://www.irs.gov/pub/irs-pdf/p15.pdf?portlet=3).

A G-5 domestic is a non-immigrant visa established to allow certain diplomatic personnel, including eligible staff of Non-Governmental Organizations (NGOs) such as the United Nations, World Bank, International Monetary Fund, etc., to have their family's domestic servants accompany them for postings within the United States. The G-5 domestic is subject to the same taxation as any other wage earner in the United States, and their sponsor (a G-4 visa holder) must report and pay all required Federal and state employment taxes.

[View full post](https://info.homeworksolutions.com/blog/bid/56430/G-5-Domestics-Arrived-after-July-1-2010)

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