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 15^th.

The US Treasury's Internal Revenue Service (IRS) advises that G and A visa holders temporarily present in the United States as a foreign government related individual are non-residents for income tax purposes, no matter how long they have resided in the United States. The situation for a G-5 domestic servant, who is NOT a foreign government related individual is a bit different, and their Federal income tax filing status is determined based on their time in the country.

G-5 domestics who are in the United States less than 183 days 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.