相信版上很多家庭都有雇佣住家保姆或者煮饭搞卫生阿姨的经历，这个帖子仅讨论雇员接受支票而不是现金瞒报收入的情况。

我舅妈曾经就是住家保姆, 多年来（从2002 到 2011）经历过多个华人家庭，都是每月底拿支票，然后第二年4月前报税，

雇主从来没出具任何相关税表给我舅妈. 帮我舅妈报税的是AAPR遍布全国由义工组成并经IRS获准的免费报税组织,

AARP的义工指出这个属self employed income，帮我舅妈报税时，她的income就填在1040表 (2002 到2011）

第12项 Business income or (loss) 一栏。

现在轮到我有雇佣住家保姆或者煮饭搞卫生阿姨的需求，我查了一下，雇主在超过一定threshold后有申报nanny tax （houshold employee）

的要求，具体见：https://www.care.com/hp/nanny-tax-guide/， 感觉有些繁琐。 翻看了历年1040税表，从2022年开始，

1040表income 1b一栏有Household employee wages not reported on Form(s) W-2，再查了chatgpt， 有如下解答：

The concept of the nanny tax has been in place for several years, but specific thresholds and regulations can change annually. The nanny tax generally refers to the federal and state taxes that families must pay when they employ a household worker, such as a nanny. The IRS has established a threshold for when these taxes apply. For example, in 2023, the threshold was set at $2,600; this means that if a household employee earns this amount or more in a calendar year, the employer is responsible for withholding and paying certain taxes

. For 2024, this threshold has increased to $2,700. While the specific dollar amounts have changed over the years, the requirement to pay nanny taxes has been a part of U.S. tax law for many years, particularly as it relates to household employees. The IRS has provided guidelines on this since at least the early 2000s, but the exact year when nanny taxes were first formally recognized can vary based on the context of employment and tax law evolution.

从上述介绍来看，这个nanny tax （或household employee）起码有20年历史，但估计很多雇主根本不知情或根本没考虑到这个，起码我舅妈的历任雇主就不知道所以都没填写相应税表，

全凭雇员自行报税，估计IRS在早年并没有 “enforce” 雇主的这个申报responsibility。想请教一下版上的朋友是如何处理的，谢谢指点。

顺便说一句，以“nanny tax” 搜索本版，貌似没有相关讨论。