What U.S. au pair host families must provide: Pay, taxes, paperwork, and key requirements
Hosting an au pair can be a rewarding cultural exchange experience for both the host family and the au pair themselves. However, it also comes with some clear legal, financial, and tax responsibilities. Understanding what you must provide as a host family is essential to having a positive experience.
In this blog post, we break down everything U.S. host families need to know about hosting requirements, stipend rules, taxes, and common mistakes.
What is an au pair?
When it comes to childcare in the U.S. people tend to use the terms ‘au pair’, ‘nanny’, and ‘babysitter’ interchangeably, but there are some real differences between them.
Unlike nannies and babysitters, au pairs are not private child minders hired on the open market. Au pairs are foreign nationals who come to the U.S. to live and work for an American host family under the J-1 exchange visitor visa. The primary purpose of this visa is cultural exchange, not traditional employment.
This visa program is subject to standards set by the U.S. Department of State, which are enforced through designated sponsor agencies such as Au Pair in America and Au Pair USA.
Who is eligible to host an au pair?
U.S. households are not automatically qualified to host an au pair. Host families must meet federal eligibility standards to qualify to host an au pair.
Host families must:
- Be citizens or permanent residents of the U.S., fluent in English
- Be able to support the au pair financially and logistically
- Comply with all Department of State au pair regulations
While these regulations are set by the Department of State, it is the sponsor agencies who handle host family screening and approval. Families cannot privately sponsor an au pair.
What must host families provide?
As part of meeting the eligibility requirements to host an au pair, host families must meet a set of non-financial obligations defined by the U.S. Department of State au pair regulations.
Host families must provide:
- A private bedroom for the exclusive use of the au pair.
- Three meals a day and reasonable access to the household’s cooking facilities.
- At least one full weekend off per month and two weeks paid vacation time.
- Reasonable transportation access for performing childcare and cultural exchange activities.
Failure to provide any of the above obligations could place a family out of program compliance.
What are the au pair stipend and pay requirements?
Beyond a host family’s non-financial obligations, host families also have a federal obligation to compensate their au pair fairly.
As part of the program, host families must provide a weekly stipend to au pairs. As of 2026, this weekly stipend amounts to $195.75. This amount is based on the federal minimum wage multiplied by the maximum weekly hours (45 hours). A 40% reduction is then applied to account for room and board provided by the host family.
Some sponsor agencies may set a higher minimum with their own programs, but no host family may pay below the Department of State minimum.
Host families are also required to support the education of their au pair with a contribution of up to $500 towards academic coursework.
How are au pair stipends taxed?
Even though au pairs receive a stipend rather than a traditional salary, their compensation still has tax implications for both the au pair and, in some scenarios, the host family.
Federal tax
According to the U.S. Department of Labor, the au pair stipend constitutes “wages” due to the employer-employee relationship between the au pair and host family. This means that for tax purposes, au pair wages are considered to be in the nature of household employment.
Social security and Medicare taxes
The majority of au pairs enter the U.S. on a J-1 Cultural Exchange Visa and are therefore considered nonresident meaning they are not subject to social security and Medicare taxes.
Au pairs who become U.S. resident during their stay might be subject to social security and Medicare taxes if their annual au pair wage exceeds the dollar limit of $3,000. In this case, the host family must withhold social security and Medicare taxes and report them to the IRS.
State taxes
Whether au pairs need to file a state tax return will depend on the tax rules of the state in which you lived and/or worked, as some states do not require you to pay state tax.
Estimated Tax Payments
It is recommended that both the au pair participant and the host family keep records on the stipend amounts paid, as this income needs to be reported on the tax return.
Au pair participants should set aside at least 10% of their income to cover their taxes or they can make estimated payments during the tax year. Due to the complexity of taxation for au pairs, many choose to use specialized nonresident tax software like Sprintax Au Pair to help them file properly and remain compliant.
What are the common mistakes that host families make?
Even well-intentioned host families can make compliance mistakes, especially if they are first-time hosts.
Treating an au pair like a traditional nanny
Au pairs are part of a regulated cultural exchange program with hour limits and structured rules. The primary purpose of this visa is cultural exchange, not traditional employment.
Misunderstanding tax responsibilities
Host families sometimes get confused about what is expected from them tax-wise and incorrectly:
- Issue their au pair with a W-2
- Withhold FICA taxes unnecessarily
- Fail to inform their au pair about filing obligations
Exceeding work hour limits
Allowing an au pair to work over 45 hours per week or 10 hours per day violates program rules.
Failing to track stipend payments
Poor documentation and tracking of stipend payments can create problems for the au pair during tax season.
Ignoring state-specific rules
While au pair programs are governed by federal regulations, certain states may impost additional labor or tax considerations.
Frequently asked questions
What tax and wage documents are required for host families to provide?
While requirements may vary depending on the state, generally host families are only required to provide their au pair with detailed records of stipend payments.
Who handles immigration and program paperwork for the au pair?
Because au pairs enter the U.S. on a J-1 visa through an official program, immigration and program compliance is structured and supervised by the sponsor agency.
The sponsor agency handles:
- Form DS-2019 issuance
- Program orientation
- SEVIS registration
- Ongoing monitoring throughout the program
What are the insurance and healthcare requirements for au pairs?
Au pairs are required to carry health insurance coverage that meets Exchange Visitor Program standards by Federal regulations.
Typically, this insurance coverage is arranged by the au pair’s sponsor agency. Host families may choose to provide additional coverage or assist with medical expenses not covered by the program policy however.
Why use Sprintax Au Pair?
Whether you’re an au pair in the U.S., a sponsor, a local agent, or a host family, ensuring IRS tax compliance should be a top priority for a smooth and hassle-free experience.
No surprise tax bills
Sprintax Au Pair helps users pay estimated taxes in manageable instalments.
Tax compliance, not confusion
We’ll ensure au pairs are taxed correctly, keeping them compliant with the IRS.
‘Round-the-clock support
Have tax questions? The Sprintax Live Chat team is available to support.
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