Q. I am a G-4 visa holder and I sponsor a G-5 maid. I do not pay US Income Taxes. Am I required to file anything at year end?
Staff members of international organizations inside the US territory are not required to pay US Income Taxes on their income from the international organizations; however, when they become G-5 sponsors, they must file/pay employment taxes arising from their domestic (household) employment. Federal employment taxes are reported and paid on the Form 1040 Schedule H. If there is no income subject to US Income taxation, this Form must be submitted with payment as a stand along document to the Federal Government no later than April 15th.