Tax Filing Basics
This is general information, not professional tax advice. For your specific situation, please consult a qualified tax professional.
Who Must File
- All au pairs on J-1 visas who received US-source income must file a federal tax return.
- Au pairs are nonresident aliens (NRA) for tax purposes during their first 2 calendar years on a J-1 visa.
- NRAs file Form 1040-NR (NOT Form 1040, which is for US citizens and residents).
Key Forms
- Form 1040-NR: The main tax return for nonresident aliens.
- Form 8843: Statement for Exempt Individuals. EVERY au pair must file this, even if they had no income. It proves they are exempt from the substantial presence test.
- Schedule OI: Other Information — required attachment to 1040-NR disclosing country, visa type, and treaty claims (if any).
Filing Deadline
- April 15 of the year following the tax year (e.g., April 15, 2026 for tax year 2025).
- If the au pair has no wages subject to withholding, the deadline is June 15.
Where to Mail
- Form 1040-NR: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215
- Form 843 (FICA refund): Internal Revenue Service, Ogden, UT 84201-0038
Au Pair Income Is Wages
- The Department of Labor determined in 1994 that au pair stipends are wages under an employer-employee relationship.
- Au pair income goes on Line 1a of Form 1040-NR as wages.
- Host families should issue a W-2, but many do not. Even without a W-2, the income must be reported.
What Au Pairs CANNOT Do
- Cannot use standard consumer tax software designed for Form 1040. These do not support Form 1040-NR.
- Cannot file as a resident alien (unless they've been in the US more than 2 calendar years on J-1 and meet the substantial presence test).
- Cannot claim the standard deduction (NRAs get $0 standard deduction).
- Cannot claim the Earned Income Tax Credit (EITC).
- Cannot claim the American Opportunity Credit or Lifetime Learning Credit.