Au Pair wages are not usually subject to social security and Medicare taxes because of the Au Pair’s status as a J-1 non-immigrant nonresident alien. Because most Au Pairs are nonresident aliens Host Families are exempt from paying federal unemployment taxes on the Au Pair’s wages. Because Au Pair wages are paid for domestic service in a private home, they are not subject to mandatory U.S. income tax withholding.

Au Pairs are required to file U.S. individual income tax returns.

For the most recent and only official information about Au Pairs and taxes, please see the IRS website and consult your tax advisor.