Cultural Care strongly recommends that you consult with your tax advisor, accountant, insurance advisor and/or an attorney regarding any state or federal rules or regulations that you may be required to comply with when you host an au pair. Unfortunately, Cultural Care is not in a position to provide such advice to our host families due to the variations in the law from state to state and to the individual circumstances of each host family.
If your employer requires taxpayer identification numbers, you should use the following:
- Your au pair’s social security number or ITIN, in reference to payments made directly to your au pair.
- Cultural Care Au Pair’s federal tax ID number in reference to program fees paid to Cultural Care Au Pair. Cultural Care Au Pair’s federal tax ID number / EIN is 20-2020345.
As a general guideline, the following information might be helpful to your professional advisor, or might be issues that need to be explored:
- Au pairs are here on a J-1 Exchange Visitor Visa. According to the IRS website, au pairs are exempt from Social Security and Medicare taxes as well as Federal Unemployment Tax.
- Au pairs are required to pay income tax with the exception of Social Security. However, depending on the time of year that the au pair arrives or departs, s/he may not make the minimum level of income required for taxation in that calendar year.
- The weekly stipend and the fees paid to Cultural Care may qualify as a tax deductible childcare expense.
- The IRS does not require host families to file Schedule H (Form 1040).
- We strongly recommend that you inquire with a tax professional about specific state laws and requirements which may include, but not be limited to workers’ compensation insurance and state unemployment taxes.
A statement/receipt of payments made to Cultural Care Au Pair is available in your online account’s Payment Center. Please contact your Program Director, Abbey Gambill (firstname.lastname@example.org or 800-333-6056 x5508) if you have any questions about payments made or credits owed.