[Tangbui]

I have an Au Pair living with me. I gave her a 1099 and the IRS website clearly states that she is required to file federal income taxes. Her Au Pair organization doesn't tell the girls that they have this tax obligation so none of them file returns. I will still file my 1099 with the IRS so I have fulfilled my obligation. However, I was just wondering if she will have any trouble obtaining a tourist visa in the future if she has back taxes that were never paid. Since she has been living in my home, should I expect to get many nasty letters from the IRS in the future? Do you think I'm at risk for audit in the future because of an unpaid tax debt that lists the home address as my home address?
Thanks!

[MukatA]

Does she have SSN? Did she gave you completed W9?
1099-misc means that she is self employed or independent contractor. She must file your tax return if yourself employed income is $400 or more. You will report your income and expenses on schedule C or C-EZ (Form 1040). This income is subject to SE tax at 15.3%. Read: Your U.S. Tax Return: Tax Filing by Self Employed Sole Proprietor or Independent Contractor

Yes, by not filing tax return, she may get in to problems. This is not your problem as long as you have proper paper work-- copy of her work permit, SSN and W9.

[AtlantaTaxExpert]

Au Pairs normally live with the employer, which makes her your Household EMPLOYEE, not a sub-contractor. You probably will need to file Schedule H with your return to pay the Social Security and Medicare taxes.

Having never done a return for a family with an Au Pair, I may be off-base on this, but I believe what I have posted is accurate.

I suggest that you get professional tax advice from a local tax professional before you proceed further.