Page "Au pair" Paragraph 72

According to the Internal Revenue Service, an au pair will almost always be a nonresident alien, and will be required to file a tax return on Form 1040NR or Form 1040NR-EZ IRS tax forms # 1040NR and 1040NR-EZ to report his or her au pair wages.

Au pair wages, however, are not usually subject to social security and Medicare taxes because of the au pair's status as a J-1 nonimmigrant and as a nonresident alien.

However, if the au pair had previously been in the United States as a student, teacher, trainee, or researcher in F, J, M, or Q nonimmigrant status, then the au pair might be a resident alien during his current stay in the United States, and might be subject to social security and Medicare taxes if his annual au pair wages exceed the applicable dollar threshold found in IRS Publication 926.

If the au pair is a resident alien and his or her annual au pair wages exceed the applicable dollar threshold, then the host family must withhold social security and Medicare taxes and report them on Schedule H of Form 1040 and on Form W-2.

The host family will need to apply for an Employer Identification Number ( EIN ) if it is required to withhold tax and file Form W-2.