Common Mistakes

1. Using Standard Consumer Tax Software

• Most consumer tax software only supports Form 1040, not Form 1040-NR.
• Filing Form 1040 instead of 1040-NR is incorrect and can trigger IRS audits.

2. Claiming Treaty Benefits on Au Pair Wages

• Au pairs CANNOT claim tax treaty benefits on their wages, regardless of country.
• See the treaty benefits knowledge file for details.

3. Not Filing at All

• Some au pairs think they don't need to file because no taxes were withheld.
• All au pairs with US income must file. Even au pairs with NO income should file Form 8843.

4. Filing as a Resident Alien

• Au pairs in their first 2 calendar years on J-1 are nonresident aliens.
• Filing as a resident (Form 1040) when you should file as nonresident (Form 1040-NR) is incorrect.

5. Claiming the Standard Deduction

• Nonresident aliens cannot claim the standard deduction.
• The deduction on Line 12 should be $0 (or limited itemized deductions only).

6. Not Claiming the FICA Refund

• If FICA was withheld (W-2 Box 4 or Box 6 > 0), the au pair is entitled to a refund.
• Many au pairs don't know this and leave money on the table.

7. Paying a Scam Tax Preparer

• Some preparers charge excessive fees ($200-$500+) for a simple au pair return.
• Some preparers refuse to sign the return or ask for cash payment — these are red flags.
• Au pair agencies warn against this.

8. Not Filing Form 8843

• Even if the au pair files Form 1040-NR, they must ALSO attach Form 8843.
• This form claims exempt individual status.

Sources

• Au Pairs — IRS
• Publication 519: U.S. Tax Guide for Aliens
• About Form 1040-NR