Income & Tax Calculation
This is general information, not professional tax advice. For your specific situation, please consult a qualified tax professional.
Au Pair Wages
- Au pair stipends are wages. The minimum weekly stipend is $195.75 (as of 2025).
- Annual income typically ranges from $10,000 to $15,000, though some earn more.
- Wages are reported on Line 1a of Form 1040-NR.
No Standard Deduction
- Nonresident aliens CANNOT take the standard deduction.
- Line 12 of Form 1040-NR is $0 for most au pairs.
- NRAs can only claim limited itemized deductions (state/local taxes paid, charitable contributions to US organizations).
Tax Brackets (2025, NRA Single Filer)
- 10%: $0 – $11,925
- 12%: $11,926 – $48,475
- 22%: $48,476 – $103,350
- Higher brackets exist but are irrelevant for typical au pair income.
Example Calculation
- Au pair earns $12,000 in wages.
- No treaty exemption (see treaty rules).
- No standard deduction.
- Taxable income: $12,000
- Tax: $1,192.50 (10% on first $11,925 = $1,192.50, plus 12% on remaining $75 = $9)
- Total tax: approximately $1,202
- If no federal tax was withheld during the year, the au pair owes this full amount.
Withholding
- Host families are NOT required to withhold federal income tax from au pair wages in most cases.
- If no withholding occurred, the au pair must pay the full tax amount when filing.
- Some au pairs may owe estimated tax payments if they expect to owe $1,000 or more.