J-1 Au Pair Tax Guide (2026)

If you are a J-1 au pair in the United States, your weekly stipend is taxable income. This guide explains your filing requirements, which forms to use, FICA exemption rules, and how treaty benefits might reduce your tax bill.

Are Au Pair Stipends Taxable Income?

Yes. The weekly stipend you receive from your host family is considered taxable income by the IRS. Au pair income is classified as wages for services performed in the United States, and it must be reported on your tax return.

However, the value of room and board provided by your host family is not taxable. The IRS considers this a condition of your exchange program rather than additional compensation. Only cash payments — your weekly stipend and any additional cash compensation — are subject to tax.

The education stipend ($500 toward courses) that host families are required to provide is also generally not treated as taxable income to the au pair, as it is considered a qualified scholarship for required educational costs.

Tax Filing Requirements for J-1 Au Pairs

As a J-1 au pair, you are generally a nonresident alien for your first 2 calendar years in the United States. Your filing requirements include:

• Form 1040-NR: Your federal income tax return. Report your stipend income as wages effectively connected with a U.S. trade or business.
• Form 8843: Required to document your exempt days under the Substantial Presence Test.
• State tax return: If you live in a state with income tax, you will likely need to file a state return as well.

Your host family is not technically your employer for tax purposes — the au pair agency sponsors the J-1 program. However, the host family may issue a W-2 or the income may be reported on a 1042-S depending on the arrangement. If you receive a 1042-S, report the income on the appropriate line of Form 1040-NR.

FICA Exemption: The 2-Year NRA Period

During your nonresident alien period (first 2 calendar years on J-1 status), you are exempt from FICA taxes. This means neither you nor your host family owe Social Security (6.2%) or Medicare (1.45%) taxes on your au pair wages.

This is an important distinction from domestic household employees. If you were a U.S. citizen or resident alien au pair, the host family would need to pay household employment taxes. As a nonresident J-1 au pair, this obligation does not apply during the exempt period.

If your host family or agency incorrectly withholds FICA from your stipend, you should request a correction. You are entitled to a refund of any FICA taxes paid during your NRA period.

Treaty Benefits for Au Pairs by Country

Depending on your home country, you may be eligible for tax treaty benefits that reduce or eliminate U.S. tax on your au pair income. Treaty provisions that commonly apply to au pairs include:

Not all treaties cover au pairs specifically. The applicability depends on how the treaty defines qualifying individuals and activities. Consult our J-1 Treaty Exemptions by Country guide and IRS Publication 901 for details specific to your country.

Step-by-Step: Filing Your Au Pair Tax Return

Here is a practical walkthrough for filing your J-1 au pair tax return:

• Step 1: Gather your documents — W-2 or 1042-S from your host family or agency, your passport, visa documentation, and your ITIN or SSN.
• Step 2: If you do not have an SSN, apply for an ITIN using Form W-7. You can submit this with your tax return.
• Step 3: Complete Form 1040-NR. Report your stipend income on the wages line. If claiming a treaty exemption, subtract the exempt amount.
• Step 4: Complete Form 8843 — enter your visa type, exempt individual category, and days present.
• Step 5: If applicable, attach Form 8833 for treaty disclosure.
• Step 6: Mail your return to the IRS (Form 1040-NR cannot be e-filed in most cases for nonresidents without an SSN).

Even if your income is below the filing threshold, consider filing to claim a refund of any federal taxes withheld from your stipend.