Social Security

Medicare

J-1 Nonimmigrant Visa

Social Security and Medicare Taxes
Au pair wages are not usually subject to social security and Medicare taxes because of the au pair´s status as a J-1 nonimmigrant and as a nonresident alien. However, if the au pair had previously been in the United States as a student, teacher, trainee, or researcher in F, J, M, or Q nonimmigrant status, then the au pair might be a resident alien during his current stay in the United States, and might be subject to social security and Medicare taxes if his annual au pair wages exceed the applicable dollar threshold ($1,200 for the year 2001, $1,300 for the year 2002).

If the au pair is a resident alien and his annual au pair wages exceed the applicable dollar threshold, then the host family must withhold social security and Medicare taxes and report them on Schedule H of Form 1040 and on Form W-2. The host family will need to apply for an Employer Identification Number (EIN) if it is required to withhold tax and file Form W-2.

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