Taxes can be complicated for anyone—but imagine trying to figure out the U.S. tax system as an au pair! Many au pairs are unfamiliar with how taxes work in the U.S., and the idea of filing for the first time can feel overwhelming.
One of the most common questions host families and au pairs ask is: Do au pairs have to pay taxes? The answer is yes. The U.S. government requires all au pairs to report their earnings and pay taxes. Because au pairs receive a weekly stipend, they are classified as non-resident aliens for tax purposes and must file a tax return.
As a host family, you play an important role in supporting your au pair through the process—helping them to stay organized, meet deadlines, and feel confident about their tax responsibilities. Below, we break down the basics of au pair taxes, so you can guide your au pair every step of the way.
For more details, visit the IRS au pair tax page or consult a tax professional.
What tax form does my au pair use?
Most au pairs will need to file Form 1040-NR, which is the U.S. income tax return form for non-residents. This form is used to calculate how much tax is owed based on the au pair’s total earnings from the previous calendar year.
How much does my au pair owe in taxes?
The amount an au pair owes depends on how long they were in the U.S. and how much they earned in a given year. Generally, au pairs are required to pay 10% of their earnings up to a certain amount (this amount changes yearly, so checking the latest IRS guidelines is recommended).
For example:
If an au pair worked 30 weeks and earned a $200 stipend per week, their total earnings would be $6,000
Using a 10% tax rate, they would owe $600 in taxes
Since tax rates can vary, we recommend using the IRS tax tables or speaking with a tax professional for the most up-to-date calculations.
When are taxes due?
Au pairs must file their taxes by April 15th each year, reporting the earnings from the previous calendar year. If they earned income during multiple years, they must file a tax return for each year separately.
What if my au pair has already returned home?
Even if an au pair has completed their program year and returned home, they are still required to file a U.S. tax return for the income they earned while working in the U.S. Taxes are calculated based on the calendar year, so if your au pair worked any portion of the previous year, they will need to file their taxes by April of the following year.
Are au pair wages subject to Social Security and Medicare taxes?
In most cases, au pair wages are exempt from Social Security and Medicare (FICA) taxes because au pairs are classified as nonresident aliens for tax purposes. However, if your au pair previously held an F, J, M, or Q visa as a student, teacher, trainee, or researcher in the U.S., they may be considered a resident alien for tax purposes.
If your au pair obtained one of these visas before becoming an au pair, you should consult a tax adviser. In some cases, host families may be required to withhold Social Security and Medicare taxes and pay Federal Unemployment Tax (FUTA).
What does my au pair need to do to file their taxes?
1. Obtain a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
If your au pair does not already have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), they will need to apply for one. This number is required for identification and to report earnings to the IRS.
2. Calculate total earnings from the previous year
To determine how much your au pair earned in the U.S., you should:
Multiply their weekly stipend by the number of weeks they worked during the calendar year
Include any additional payments received from their host family beyond the stipend (if applicable)
3. Check the current tax tables
Each year, the IRS releases tax tables to help individuals determine how much they owe based on their earnings. Au pairs should reference the tax tables for the applicable year on the IRS website to accurately calculate their tax liability.
4. Fill out Form 1040-NR
Nonresident aliens, including au pairs, must file Form 1040-NR (U.S. Nonresident Alien Income Tax Return) and Schedule OI for Form 1040-NR.
This form is not automatically sent to au pairs, and no reminders are issued—it is their responsibility to complete and file it on time.
5. Submit the tax return and payment
Au pairs can submit their payments to the IRS in the following ways:
Online: The IRS website allows payments through bank transfer, debit card, or credit card
By mail: Au pairs can send a check or money order along with their tax return
In-person: If your au pair is still in the country, some locations allow in-person payments at an IRS office
How can you as a host family support your au pair during tax season?
As a host family, you can provide helpful reminders and support to make tax season less stressful for your au pair:
Encourage your au pair to keep track of their stipend payments throughout the year
Remind your au pair of the April 15th deadline and offer guidance on where to find resources
Support your au pair in understanding the tax process
Reassure your au pair that filing taxes is a normal process and help them stay organized as they navigate it for the first time
Paying taxes is an important responsibility for au pairs, but with your help, the process can be much smoother. By staying informed and offering encouragement, you can ensure your au pair feels supported throughout tax season.