My wife was an Au Pair from January until July when we got married. We're filling out the 1040, filing jointly.
-How do we recognize her Au Pair income? Despite mixed messages online, her host family wasn't required to provide a W-2, and didn't. "Since au pair wages are paid for domestic service in a private home, they are not subject to mandatory U.S. income tax withholding and reporting on Forms 941 and W-2. However, au pair wages are includible in the gross income of the recipients, and au pairs are required to file U.S. individual income tax returns."
-She's been in the US since late 2015, when her Au Pair two year program started. Her Green Card application is being processed. She has her EAD. Do we need to sign and send a declaration so she can be treated as a resident, or do the 2+ years here qualify her under Substantial Presence, even though she was on a J-1 Visa? We are hoping to use Free Fillable Forms, so attaching a declaration doesn't seem possible.
Any help is greatly appreciated. Thanks!