Tax & Financial Info for Host Families
Tax Information for J-1 Au Pair Visa Care Professionals
The tax information contained on this website is not meant to be exhaustive and is not meant to be tax advice. We are providing introductory information for U.S. income tax requirements of Care Professionals working in the US on J-1 visas. If you have any questions about your tax obligation you should speak with a professional tax advisor or Certified Public Accountant. Please note that Apex Social Group, our staff, and Area Directors are not able to provide any additional guidance or tax advice.
Apex Social Group encourages you to visit the following page of the IRS website for the most detailed information:
Here are a few Frequently Asked Questions about Taxes for Care Professionals on a J-1 Au Pair Visa
* Note: The Tax Cuts and Jobs Act of 2017 changed the tax code for non-resident aliens, no longer allowing them to take the standard deduction when filing their income tax return – resulting in a significant increase in the amount of tax they are likely to owe when they file their 1040-NR EZ. For this reason, some Care Professionals may prefer to have income taxes withheld each paycheck in order to avoid a large tax bill at the end of the year.
General Tax Information for Host Families/Household Employers
Does the program fee paid by the host family to Apex Social qualify as a child-care expense? Apex Social refers to host families discussing this issue with their tax advisor and obtaining an opinion. Federal law prohibits Apex Social from giving any tax filing advice. According to IRS Publication 503, “fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work related expenses if you have to pay them to get care, even though they aren’t directly for care.”
Am I required to purchase Workers’ Compensation insurance for my Care Professional? Due to the fact that an employee-employer relationship exists between host families and Care Professionals, you are responsible for obtainingWorkers’ Compensation insurance to participate in our program. Whether it is mandatory under federal, state and/or local laws to provide Workers Compensation insurance will vary by state. To review the requirements in your state, click here. However, it is mandatory to provide such coverage to protect you and your Care Professional during your placement with Apex Social Group.
Household Employment Resources
Apex Social Group recommends GTM Payroll Services. GTM makes your payroll easier. Visit the Payroll Page here
U.S. Department of StateA.P.EX. American Professional Exchange, LLC is designated as an official sponsor of the J-1 Au Pair Exchange Visitor Program, overseen by the U.S. Department of State. Through the program, Care Professionals and Host Families take part in a mutually rewarding, intercultural exchange opportunity. Care Professionals, who are foreign nationals between the ages of 18 and 26, can continue their education while experiencing everyday life with an American family. Host families receive reliable and responsible childcare from individuals who become part of the family. Apex has a strong relationship with the U.S. Department of State and works to ensure that participants (both Care Professionals and Host Families) are fully compliant with program regulations and supports them in a way that encourages cultural exchange and program success.
The U.S. Department of State regulations states that:
Apex Social Group operates within the regulations defined by the U.S. Department of State. It is important to us that both Host Families and Care Professionals are aware of these regulations. Apex Social Group’s registered name with the U.S. Department of State is A.P.EX American Professional Exchange, LLC (dba Apex Social Group).
For more information, including a complete listing of program regulations, please visit the following links: