Don't forget about FBAR requirements if your au pair has foreign bank accounts that exceed $10,000 total at any point during the year! It's separate from the tax return but has serious penalties if missed.

Just wanted to add another perspective here - I've helped several au pairs with their taxes over the years, and one thing that often gets overlooked is making sure all the I-94 entry/exit dates are documented correctly on the 1040NR. Since your au pair is leaving next month, make sure she has a clear record of her entry date and will have documentation of her exit date. The IRS sometimes requests this information during processing, and it's much easier to have it ready than trying to get it later from CBP records. Also, don't forget that she may be eligible for a refund! Many au pairs have taxes withheld from their stipends throughout the year, and with the tax treaty benefits (especially the German treaty provisions mentioned earlier), she might actually get money back rather than owing anything. In my experience, most au pairs end up with refunds rather than additional tax owed. One last tip - if she's planning to return to the US in the future (maybe as a student or on another visa), keeping good records of this tax filing will be helpful down the road.

This is why I always fill out a new W4 claiming ZERO exemptions even though I could claim more. I'd rather get a refund than owe money. Last year I got back almost $3k!

I'm sorry this happened to you! I work in payroll and see this issue more often than you'd think. While it's frustrating, the responsibility for monitoring withholdings does fall on the employee. However, I understand how easy it is to trust that your employer got it right. For future reference, on a $12,700 annual salary, you should expect to see roughly $25-30 per pay period withheld for federal taxes (assuming bi-weekly pay). The fact that you only had $96 total for the year means something was definitely wrong with how your W4 was processed. My advice: Submit a new W4 to HR immediately with clear, legible information. Also ask them to verify what they have on file - sometimes handwriting gets misread or data entry errors happen. Going forward, always check your first 2-3 paystubs after any W4 change to catch issues early. You might also want to make quarterly estimated payments for this year to avoid another surprise tax bill. The IRS has worksheets to help calculate what you should pay.

Pro tip: check your transcript instead of WMR. More detailed info anyway and usually updates b4 WMR does

Down for maintenance probably. Classic IRS moment 🙄

Tbh most of my clients just send me the blank W9 form when they ask for it. Makes it easier for everyone. Not everyone knows where to find the form or which version to use. If u want it done fast just attach the PDF in your email.

From an administrative perspective, you're not required to provide the blank W9 form, but it's often the most practical approach. I work in government contracting and we always include the current W9 form with our initial request - it eliminates confusion about which version to use and removes any barriers for the contractor. The key thing to remember is that you need this information for your 1099-NEC filing, and the contractor is legally obligated to provide it when you've paid them $600 or more. I'd recommend sending one polite email with the blank form attached and a clear deadline: "Please complete and return the attached W9 form by [date] so I can properly report your payment for tax year 2024." If they still refuse after that, document the refusal and proceed with backup withholding as others have mentioned. Most contractors will comply once they understand it's a legal requirement, not just a favor you're asking.

As a newcomer to this community, I'm so grateful to have found this discussion! I just received my first bonus last week and was absolutely shocked when I saw that nearly 38% was withheld between federal, state, FICA, and other taxes. Like @Statiia Aarssizan, I was counting on that money for some important expenses and felt like I'd been hit by a freight train. Reading through everyone's explanations has been incredibly reassuring - especially understanding that this is just aggressive withholding, not the actual tax rate I'll pay. The analogy about the payroll system being "overly cautious" really clicked for me. It makes sense that the system would rather withhold too much than risk me owing a huge bill later. I'm planning to use the IRS withholding estimator that several people recommended to get a better sense of my overall tax picture for the year. It's comforting to know that so many others have gone through this exact same confusion and that it all works out properly when filing taxes. This community seems like such a valuable resource for navigating these confusing tax situations - thanks to everyone who shared their knowledge and experiences!

As a newcomer to this community, I want to add my voice to say how incredibly helpful this entire thread has been! I'm in a very similar situation - just received my first substantial bonus and was completely caught off guard by the withholding amount. Seeing nearly 40% disappear was genuinely shocking and made me wonder if I had somehow made a mistake or if bonuses were penalized differently. What I find most reassuring from reading everyone's experiences is how universal this reaction seems to be. It's clear that the "sticker shock" from bonus withholding is something almost everyone goes through, which makes me feel much less alone in my confusion. The explanations about how the payroll system treats supplemental income differently really helped me understand that this is just a quirk of the withholding process, not an indication that I'm actually losing that money permanently. I'm definitely planning to use the IRS withholding estimator that multiple people have recommended, and I love the suggestion from @Harper Hill about tracking total withholdings throughout the year in a spreadsheet. That seems like such a smart way to stay informed and reduce anxiety about the whole process. Thanks to everyone who took the time to share their knowledge and experiences - this is exactly the kind of supportive, educational discussion that makes me excited to be part of this community!