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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:

http://www.irs.gov/Individuals/International-Taxpayers/Au-Pairs

Here are a few Frequently Asked Questions about Taxes for Care Professionals on a J-1 Au Pair Visa

No. According to the Internal Revenue Code, “Services performed by a non-resident-alien while temporarily in the United States as a non-resident under subparagraph (J) of Section 101(a)(15) of the Immigration and Nationality Act are excluded from coverage under the Social Security Program if the services are performed to carry out the purpose for which the non-resident alien was admitted to the United States.”
According to the IRS, while the weekly stipend paid to a J-1 visa holder is not subject to Social Security and Medicare taxes, it is taxable to the Care Professional as wages. Federal withholding is not required unless the “employee” (Care Professional) asks the “employer” (Host Family) to withhold Federal income tax and the “employer” agrees to do so. Any withholding action must be mutually agreed to.

* 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.
According to the IRS, because the stipend paid to a J-1 Au Pair participant Care Professional is paid for domestic service in a private home, stipend payments are not subject to mandatory U.S. income tax withholding and reporting. However, Care Professionals may request that you withhold their income taxes from their wages and provide a W-2 because it makes their required filing with the IRS at the end of the year much less of a burden.
Yes, it is generally considered to qualify. However, Host Families are advised to verify their specific situations with their tax advisors. To claim the Child and Dependent Care Tax Credit for the Care Professional stipend, the Host Family will need to provide the Care Professional’s social security number. Apex Social Group recommends you collect your Care Professional’s Social Security information immediately upon receipt and maintain it for your records, as Apex Social Group is not the Care Professional’s employer and we do not collect this information.

General Tax Information for Host Families/Household Employers

Apex Social Group recommends that Host Families discuss this topic with their tax advisors. Federal law prohibits Apex Social Group 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.”
Apex Social Group’s Federal Tax ID number is 51-0677755
According to the IRS, Schedule H is required for reporting wages of $2,200 or more paid to a domestic worker. However, families are only required to file the form if they withheld income taxes or paid wages that are subject to Social Security Taxes, Medicare Taxes or Federal Unemployment Taxes. Since payments to the Care Professional are not considered wages for the purpose of Social Security Taxes, Medicare Taxes or Federal Unemployment Taxes, you are not required to fill out the Schedule H if you do not withhold income taxes from your Care Professional’s wages.

Due to the fact that an employee-employer relationship exists between Host Families and Care Professionals, you are responsible for determining whether Workers’ Compensation insurance, or any other insurance, is mandatory under federal, state and/or local laws and providing any such mandatory insurance. To review the requirements in your state, click here.

Apex Social Group provides helpful resources for Care Professionals on how to take care of filing their taxes. Visit our Care Professional Tax Resource page.

U.S. Department of State

A.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:

  • Both host parents must be American citizens or permanent residents
  • Care Professionals have a private bedroom
  • English must be the primary language spoken in the home
  • Care Professionals can work up to 45 hours per week, and up to 10 hours per day
  • Care Professionals must have 1.5 days off each week and one full weekend off each month
  • Care Professionals must receive six credits (or 60 hours) of education at an accredited post-secondary institution (such as a community college)
  • Care Professionals receive two weeks of paid vacation during their year-long program
  • Care Professionals receive full room & board and a weekly stipend from their Host Family

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:

Learn more about the U.S. Department of State Exchange Visitor Program

Stephanie

Host Mom, CA

We are longtime customers and I can say without hesitation that we wouldn't survive without them. Each of our caregivers has been phenomenal, and a beloved member of our family. They are making our children's lives dramatically better and we hope they are part of our lives forever. We love the APEX team and deeply grateful for all they do.

Katherin

Host Mom

"Bianca was able to jump right into our routine: changing diapers, preparing gluten-free meals, shuttling to and from therapy appointments, and participating in various activities with our children. With her help over the last year, we were able to successfully toilet-train Jack, have made great progress toilet training Ben, and expect Elizabeth to follow in the steps of her siblings soon. Any parent knows that this is no small feat!"

Peter and Amy

Host Parents, San Francisco

"Luise is our fourth Care Professional through Apex Social Group and all have been special and wonderful care givers. But there is something unique about Luise. Only a couple weeks into her stay with us, she already felt like a member of the family. She is quiet, but in a warm way and she doesn’t hesitate to tell us how much she is enjoying her time here. We often joke about how we’re pinching ourselves that a Skype interview could work out so well for us all."

Daniel

Host Dad, Colorado

"We believe love is a very powerful motivator so we are excited to see our professional Care Professional’s relationship with our son evolve as she builds a personal relationship with him. Throughout this entire process, Apex Social Group has been amazing! We can’t thank you enough… Thank you again for all your hard work and for founding this company… I cannot overstate what an impact your company has made on our family!!!"

Cassandra

Host Mom, Atlanta

"I never imagined that in just 8 weeks that someone could have such a profound and positive impact on our lives. Mona, our Care Professional from Apex Social Group, has brought laughter, love, professional expertise, and her cultural traditions to our house. From her first week with us, Mona sought ways to connect with our two children, ages 6 and 2. Our six-year-old son has a rare genetic condition, which includes cognitive disabilities and developmental delays. Mona quickly identified what made our son smile and was not afraid to jump in and engage in his favorite activities. We are so thankful to have been matched with Mona."

Misa

Host Mom

"The Care Professionals that Apex Social Group finds are of the highest caliber. We get the feeling that if the Care Professional is not good enough for Susan’s family, then they are not good enough for any of her host families either. We love how her team helps hand-pick which of the girls would match best with the host family."

Luisella

Host Mom, Baltimore

"Julia gets as excited as I do when Mikey or Ella accomplishes something they’ve been working on. We really admire Julia’s dedication, work ethic, and the drive she has to help both of our kids succeed. Julia’s background as an OT has been very beneficial when I have sought advice on how to help Mikey with certain behaviors. She also works with his OT on helping generalize at home what he is learning at school."

Katherine

Host Mom, New York City

"One of the biggest strengths is the level of maturity, knowledge and concern that Apex Social Group's Special Needs Care Professional exhibit. Our Care Professional is committed to doing a great job and the occupational therapy training she received in Germany has been a godsend. I am confident that my daughter is receiving the support she needs."

Julie

Host Mom, Southern California

"Our Care Professional is exceptional. She is a pediatric nurse with infant experience. Beyond her excellent qualifications, she is also a kind, energetic, and caring person with high integrity. She takes excellent care of our kids and has become part of our family. We are grateful to Apex Social Group for finding her."

Dana

Host Mom, Maryland

"When Johanna joined our family, our son was 19 months old and had already been through three childcare providers. No one seemed able to respond to his special needs and stubborn personality in a way that would allow him to blossom. Johanna had been in our house for less than an hour when my husband and I snuck into the kitchen to slap high fives. We could already tell that she was perfect. She knew just the right way to approach our son. Our son is thriving under Johanna’s care. Thanks to Johanna’s patient work with him, he is continually developing new skills, making new sounds, and growing into his potential."

Scott

Host Dad, New Jersey

"Conny has lived with my family for over a year and has elected to continue her stay with us for an additional year. I’m a single father of 4.5-year-old twins and Conny has handled the unique challenges that we have with professionalism, love, grace and patience. My children warmed up to her immediately and she was able to establish a strong bond that has endured. Her calm yet enthusiastic demeanor has worked wonders with the kids. She never has a bad day…even when she’s having a bad day!"

Allison

Host Mom, NJ

"Apex Social Group solved our childcare problems and has allowed me to return to work full-time. With two special needs children, I was unsure I would be able to find an Care Professional with the right qualifications. But Apex Social Group put us in touch with two highly qualified candidates right away. I particularly liked being able to review information about the available Care Professional candidates online at the beginning of the selection process. I also thought the process was relatively speedy."

Katherine

Host Mom, Chicago, IL

"One of the biggest strengths is the level of maturity, knowledge and concern that their Care Professionals exhibit. Our professional special needs Care Professional is committed to doing a great job and the occupational therapy training she received in Germany has been a godsend. I am confident that my daughter is receiving the support she needs."

Teresa

Host Mom, Virginia

"Simone arrived in August. She continually entertains and works with our wheelchair bound angel, from creating projects to involve her fine motor control to exercising her daily so her spastic limbs move better. She sings traditional German folk songs while feeding our daughter, who depends entirely on caregivers to feed her as well as perform all the activities we take for granted with a child who is typical. Our lives have been blessed having this saint living here and she has totally become one of our family!"

Holly

Host Mom, San Francisco

"After working with another agency and experiencing a challenging year with our first Care Professional, we switched to Apex Social Group. We are thrilled with our current Care Professional and feel that only now is our family experiencing the true spirit of the Care Professional program. Janina is like part of our family and we never would have found her if it weren’t for Apex Social Group.

Peter

Host Dad, San Francisco

"Our family had been hosting Care Professionals for 4 years through another agency before switching to Apex Social Group this year. While I believe every Care Professional experience depends almost entirely on the interaction of the Care Professional and the host family, my impression is that Apex Social Group does a better job vetting their candidates, and their matching coordinators are more familiar with each individual candidate. This allows them to provide more useful assistance in finding a good match."

Hillary

Host Mom, Washington D.C.

"The best part about Kati is something we never could have known from her application – she is always smiling and happy. She leaves everyone around her in a good mood. She is cheerful, joyful, and –important for our family – funny too! She can dance, play, and be a role model. She connects with our 10, 8, and 6 year olds. They can’t get enough of her. We truly love her and she will forever remain part of our family."

Sharon

Host Mom, San Francisco

"Svenja our Educator from Germany joined our family 6 months ago and it is sometimes hard to remember what life was like without her. My son has a sensory processing disorder and behavior problem and she has remarkable patience with him but also has been helping him simultaneously with coping strategies as well as course correction for behaviors. Her approach is firm but kind and my son adores her. She is also confident enough to point out where I was enabling him, possibly making things worse, and did it in a way that felt non-threatening - just kind and well intentioned."

Claudia

Host Mom, Dallas

"Sarah never tired of wanting to know how we do things, why we do things this way, and even why we don’t do them the other way. She wanted to understand so that she could make the most of her time with the kids, and not just be someone watching the kids. This is one of the reasons we wanted to have a professional Care Professional, so that there would be meaningful interaction with our children with lots of fun, yet structure. Sarah’s background as a kindergarten teacher with special needs experience was perfect for choosing activities for our children, whether it was raining or 100 degrees outside."

Lesley

Host Mom, Maryland

"Mateja came to us as an Care Professional back in February, taking a break from her work as a pediatric nurse in Austria. Very soon after she arrived though, she became part of our family, a younger sister to us and an aunt to our children. That is really the only way to label our relationship. Mateja has bonded with our family and provided such outstanding care to our children, going above and beyond, through efforts that could only come from a place of deep and genuine affection."

Vacelia

Host Mom, Florida

"Sarah is very kind, gentle and has a positive attitude. She is very knowledgeable and works very hard to care for our son. Our son has cerebral palsy: he is non-verbal, visually impaired and does not walk on his own. He requires full care. Sarah never complains and she has won his heart. She has meshed into our family like we have known her a million years. I cannot say enough about Sarah. She is an excellent representation of what an Apex Social Group should be. We are first time users of Apex Social Group and due to Sarah we will continue as long as possible. She is more then we had ever hoped for."

Stephanie

Host Mom, CA

We are longtime customers and I can say without hesitation that we wouldn't survive without them. Each of our caregivers has been phenomenal, and a beloved member of our family. They are making our children's lives dramatically better and we hope they are part of our lives forever. We love the APEX team and deeply grateful for all they do.

Katherin

Host Mom

"Bianca was able to jump right into our routine: changing diapers, preparing gluten-free meals, shuttling to and from therapy appointments, and participating in various activities with our children. With her help over the last year, we were able to successfully toilet-train Jack, have made great progress toilet training Ben, and expect Elizabeth to follow in the steps of her siblings soon. Any parent knows that this is no small feat!"

Peter and Amy

Host Parents, San Francisco

"Luise is our fourth Care Professional through Apex Social Group and all have been special and wonderful care givers. But there is something unique about Luise. Only a couple weeks into her stay with us, she already felt like a member of the family. She is quiet, but in a warm way and she doesn’t hesitate to tell us how much she is enjoying her time here. We often joke about how we’re pinching ourselves that a Skype interview could work out so well for us all."

Daniel

Host Dad, Colorado

"We believe love is a very powerful motivator so we are excited to see our professional Care Professional’s relationship with our son evolve as she builds a personal relationship with him. Throughout this entire process, Apex Social Group has been amazing! We can’t thank you enough… Thank you again for all your hard work and for founding this company… I cannot overstate what an impact your company has made on our family!!!"

Cassandra

Host Mom, Atlanta

"I never imagined that in just 8 weeks that someone could have such a profound and positive impact on our lives. Mona, our Care Professional from Apex Social Group, has brought laughter, love, professional expertise, and her cultural traditions to our house. From her first week with us, Mona sought ways to connect with our two children, ages 6 and 2. Our six-year-old son has a rare genetic condition, which includes cognitive disabilities and developmental delays. Mona quickly identified what made our son smile and was not afraid to jump in and engage in his favorite activities. We are so thankful to have been matched with Mona."

Misa

Host Mom

"The Care Professionals that Apex Social Group finds are of the highest caliber. We get the feeling that if the Care Professional is not good enough for Susan’s family, then they are not good enough for any of her host families either. We love how her team helps hand-pick which of the girls would match best with the host family."

Luisella

Host Mom, Baltimore

"Julia gets as excited as I do when Mikey or Ella accomplishes something they’ve been working on. We really admire Julia’s dedication, work ethic, and the drive she has to help both of our kids succeed. Julia’s background as an OT has been very beneficial when I have sought advice on how to help Mikey with certain behaviors. She also works with his OT on helping generalize at home what he is learning at school."

Katherine

Host Mom, New York City

"One of the biggest strengths is the level of maturity, knowledge and concern that Apex Social Group's Special Needs Care Professional exhibit. Our Care Professional is committed to doing a great job and the occupational therapy training she received in Germany has been a godsend. I am confident that my daughter is receiving the support she needs."

Julie

Host Mom, Southern California

"Our Care Professional is exceptional. She is a pediatric nurse with infant experience. Beyond her excellent qualifications, she is also a kind, energetic, and caring person with high integrity. She takes excellent care of our kids and has become part of our family. We are grateful to Apex Social Group for finding her."

Dana

Host Mom, Maryland

"When Johanna joined our family, our son was 19 months old and had already been through three childcare providers. No one seemed able to respond to his special needs and stubborn personality in a way that would allow him to blossom. Johanna had been in our house for less than an hour when my husband and I snuck into the kitchen to slap high fives. We could already tell that she was perfect. She knew just the right way to approach our son. Our son is thriving under Johanna’s care. Thanks to Johanna’s patient work with him, he is continually developing new skills, making new sounds, and growing into his potential."

Scott

Host Dad, New Jersey

"Conny has lived with my family for over a year and has elected to continue her stay with us for an additional year. I’m a single father of 4.5-year-old twins and Conny has handled the unique challenges that we have with professionalism, love, grace and patience. My children warmed up to her immediately and she was able to establish a strong bond that has endured. Her calm yet enthusiastic demeanor has worked wonders with the kids. She never has a bad day…even when she’s having a bad day!"

Allison

Host Mom, NJ

"Apex Social Group solved our childcare problems and has allowed me to return to work full-time. With two special needs children, I was unsure I would be able to find an Care Professional with the right qualifications. But Apex Social Group put us in touch with two highly qualified candidates right away. I particularly liked being able to review information about the available Care Professional candidates online at the beginning of the selection process. I also thought the process was relatively speedy."

Katherine

Host Mom, Chicago, IL

"One of the biggest strengths is the level of maturity, knowledge and concern that their Care Professionals exhibit. Our professional special needs Care Professional is committed to doing a great job and the occupational therapy training she received in Germany has been a godsend. I am confident that my daughter is receiving the support she needs."

Teresa

Host Mom, Virginia

"Simone arrived in August. She continually entertains and works with our wheelchair bound angel, from creating projects to involve her fine motor control to exercising her daily so her spastic limbs move better. She sings traditional German folk songs while feeding our daughter, who depends entirely on caregivers to feed her as well as perform all the activities we take for granted with a child who is typical. Our lives have been blessed having this saint living here and she has totally become one of our family!"

Holly

Host Mom, San Francisco

"After working with another agency and experiencing a challenging year with our first Care Professional, we switched to Apex Social Group. We are thrilled with our current Care Professional and feel that only now is our family experiencing the true spirit of the Care Professional program. Janina is like part of our family and we never would have found her if it weren’t for Apex Social Group.

Peter

Host Dad, San Francisco

"Our family had been hosting Care Professionals for 4 years through another agency before switching to Apex Social Group this year. While I believe every Care Professional experience depends almost entirely on the interaction of the Care Professional and the host family, my impression is that Apex Social Group does a better job vetting their candidates, and their matching coordinators are more familiar with each individual candidate. This allows them to provide more useful assistance in finding a good match."

Hillary

Host Mom, Washington D.C.

"The best part about Kati is something we never could have known from her application – she is always smiling and happy. She leaves everyone around her in a good mood. She is cheerful, joyful, and –important for our family – funny too! She can dance, play, and be a role model. She connects with our 10, 8, and 6 year olds. They can’t get enough of her. We truly love her and she will forever remain part of our family."

Sharon

Host Mom, San Francisco

"Svenja our Educator from Germany joined our family 6 months ago and it is sometimes hard to remember what life was like without her. My son has a sensory processing disorder and behavior problem and she has remarkable patience with him but also has been helping him simultaneously with coping strategies as well as course correction for behaviors. Her approach is firm but kind and my son adores her. She is also confident enough to point out where I was enabling him, possibly making things worse, and did it in a way that felt non-threatening - just kind and well intentioned."

Claudia

Host Mom, Dallas

"Sarah never tired of wanting to know how we do things, why we do things this way, and even why we don’t do them the other way. She wanted to understand so that she could make the most of her time with the kids, and not just be someone watching the kids. This is one of the reasons we wanted to have a professional Care Professional, so that there would be meaningful interaction with our children with lots of fun, yet structure. Sarah’s background as a kindergarten teacher with special needs experience was perfect for choosing activities for our children, whether it was raining or 100 degrees outside."

Lesley

Host Mom, Maryland

"Mateja came to us as an Care Professional back in February, taking a break from her work as a pediatric nurse in Austria. Very soon after she arrived though, she became part of our family, a younger sister to us and an aunt to our children. That is really the only way to label our relationship. Mateja has bonded with our family and provided such outstanding care to our children, going above and beyond, through efforts that could only come from a place of deep and genuine affection."

Vacelia

Host Mom, Florida

"Sarah is very kind, gentle and has a positive attitude. She is very knowledgeable and works very hard to care for our son. Our son has cerebral palsy: he is non-verbal, visually impaired and does not walk on his own. He requires full care. Sarah never complains and she has won his heart. She has meshed into our family like we have known her a million years. I cannot say enough about Sarah. She is an excellent representation of what an Apex Social Group should be. We are first time users of Apex Social Group and due to Sarah we will continue as long as possible. She is more then we had ever hoped for."

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