To file au pair taxes, you file Form 1040-NR as a nonresident alien, report your weekly stipend on the household employee wages line, and attach Form 8843 and Schedule OI so the IRS confirms your J-1 status. You do not pay Social Security or Medicare taxes on that stipend, and most host families don’t withhold federal income tax, so you may also need to make quarterly estimated payments during the year. The full-year federal bill for an au pair earning near the minimum stipend usually lands around $1,000.
Confirm You’re a Nonresident Alien First
Your filing status decides which form you use and which deductions you can take. Au pairs on J-1 visas are classified as “exempt individuals” under Internal Revenue Code Section 7701(b), meaning the days you spend in the United States do not count toward the Substantial Presence Test. For au pairs, that exemption runs for any part of two calendar years.
The clock is strict. Arrive in November 2025, and those two months burn your first calendar year; 2026 is your second. Inside that window you file as a nonresident alien on Form 1040-NR, and you generally cannot claim the standard deduction.1Internal Revenue Service. Nonresident – Figuring Your Tax
If you stay past the two-year window, apply the Substantial Presence Test: all your days in the current year, plus one-third of prior-year days, plus one-sixth of the days two years back. Reach 183 and you become a resident alien, which moves you to Form 1040, opens the standard deduction, and pulls your worldwide income into U.S. tax.2Internal Revenue Service. Form 8840 – Closer Connection Exception Statement for Aliens
Get an SSN or ITIN Before You File
You cannot file without a taxpayer ID number. Au pairs are authorized to work under their J-1 visa and are eligible to apply for a Social Security Number through the Social Security Administration.3Social Security Administration. International Students and Social Security Numbers If you can’t get an SSN, apply for an Individual Taxpayer Identification Number by filing Form W-7 with the IRS.4Internal Revenue Service. About Form W-7 – Application for IRS Individual Taxpayer Identification Number
Host families typically don’t issue a Form W-2 or withhold income tax, so tracking your own income is on you. Keep a weekly log of every stipend payment with the host family’s name and home address, and hold onto bank statements as backup. The Department of State sets the minimum weekly stipend at $195.75, which comes to roughly $10,179 over a 12-month placement.5Internal Revenue Service. Au Pairs If your family pays above the minimum, record the actual amount. Also record your placement start and end dates, since the IRS expects reported income to match the length of your stay.
Fill Out Form 1040-NR
Form 1040-NR is the nonresident alien income tax return. Your au pair stipend goes on Line 1b, “Household employee wages not reported on Form(s) W-2.”6Internal Revenue Service. Form 1040-NR – U.S. Nonresident Alien Income Tax Return That’s the correct line because the IRS treats the stipend as household employment income.
Since you cannot claim the standard deduction, the only way to reduce taxable income is through itemized deductions on Schedule A (Form 1040-NR), if you have any that qualify. Residents of India are the sole exception, allowed to claim the standard deduction under a specific treaty provision.1Internal Revenue Service. Nonresident – Figuring Your Tax
Your wages are taxed at the same graduated rates that apply to citizens and residents.7Internal Revenue Service. Taxation of Nonresident Aliens For 2026, the first $12,400 of taxable income is taxed at 10%, and income from $12,401 to $50,400 is taxed at 12%. An au pair earning near the minimum stipend usually stays entirely in the 10% bracket, producing federal tax of roughly $1,000 on a full year.
Attach Schedule OI and Form 8843
Two attachments travel with your 1040-NR, and both matter.
Schedule OI is the biographical section. It asks for your country of citizenship, the country where you claimed tax residence, your visa type, all dates you entered and left the United States during the tax year, and whether you’ve ever applied for a green card.8Internal Revenue Service. Schedule OI (Form 1040-NR) – Other Information The IRS uses it to verify your nonresident classification, so answer carefully.
Form 8843 is how you formally tell the IRS to exclude your days in the country from the Substantial Presence Test. List the days you were present for the current year and the two prior years, and identify your J-1 sponsoring organization by name, address, and phone number.9Internal Revenue Service. Form 8843 – Statement for Exempt Individuals and Individuals With a Medical Condition Skip it and the IRS may count all your days, potentially reclassifying you as a resident alien.10Internal Revenue Service. About Form 8843 – Statement for Exempt Individuals and Individuals with a Medical Condition
Don’t Pay Social Security or Medicare Tax
Under 26 U.S.C. ยง 3121(b)(19), nonresident aliens temporarily in the U.S. on a J-1 visa are exempt from Social Security and Medicare taxes on wages earned to carry out the purpose of the visa.11Office of the Law Revision Counsel. 26 USC 3121 – Definitions The exemption lasts as long as you’re a nonresident alien, which for most au pairs is the two-calendar-year window.
FICA runs 7.65% of wages, so on a $10,000 to $11,000 stipend that’s roughly $750 to $850 you keep. Your host family also skips the employer half. Once your two-year window closes and you become a resident alien under the Substantial Presence Test, both sides start owing the standard payroll rates.
If a host family or payroll service withholds FICA anyway, first ask them to correct the error and refund the money. If they can’t or won’t, file IRS Form 843 to claim the refund directly from the IRS, including an explanation of the incorrect withholding and evidence of your J-1 nonresident status.12Internal Revenue Service. Form 843 – Claim for Refund and Request for Abatement
Tax Treaty Benefits Don’t Apply to Au Pair Wages
Many au pairs come from countries with U.S. income tax treaties, and it’s natural to wonder whether a student or trainee article covers the stipend. The IRS has answered this directly: au pairs are not considered “students” or “trainees” for treaty purposes and cannot claim treaty benefits on au pair wages.5Internal Revenue Service. Au Pairs The IRS treats the arrangement as household employment rather than education, so Form 8233 and Form 8833 won’t shelter this income.
Make Quarterly Estimated Payments If You’ll Owe $1,000
Because host families typically don’t withhold federal income tax, you may need to pay the IRS in quarterly installments. The requirement kicks in when you expect to owe $1,000 or more after subtracting any withholding and refundable credits.13Internal Revenue Service. 2026 Form 1040-ES – Estimated Tax for Individuals Au pairs at the minimum stipend land right at that threshold.
For the 2026 tax year, quarterly due dates are:
- 1st payment: April 15, 2026
- 2nd payment: June 15, 2026
- 3rd payment: September 15, 2026
- 4th payment: January 15, 2027
You can skip the January payment if you file your 2026 return and pay the balance in full by February 1, 2027. If you arrive mid-year or earn below the minimum annual amount, you may not owe enough to trigger estimated payments. If you should have paid and didn’t, the IRS charges an underpayment penalty calculated as interest on each missed quarter.
File by April 15
The 2025 tax return is due April 15, 2026.14Internal Revenue Service. IRS Opens 2026 Filing Season You can file from abroad if you’ve already left the country.
The IRS accepts electronically filed Form 1040-NR returns, despite older guidance sometimes suggesting otherwise.15Internal Revenue Service. Instructions for Form 1040-NR (2025) E-filing is faster and more reliable. Paid preparers are generally required to e-file, and commercial tax software that supports nonresident returns is another option. Refund status on an e-filed return shows up in the IRS “Where’s My Refund?” tool within about 24 hours.16Internal Revenue Service. Refunds
If you file on paper, the mailing address depends on whether you owe:
- No payment enclosed: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA
- Payment enclosed: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA
Use a mailing method with tracking. Paper returns take longer: the refund tool shows status starting four weeks after mailing, and full processing typically runs at least six weeks during peak season.
Check Your State’s Rules Too
A federal return may not be the end of it. If your host family lives in a state with income tax, your stipend is usually state-source income and you may need to file a state return as well. Rules vary: some states tax any income earned there, others apply a minimum income threshold or day-count rule, and a handful have no income tax at all. Look up nonresident filing requirements on the tax agency website for the state where you lived and worked.