Federal Unemployment Taxes (FUTA)

Information for American Host Families

Status of Au Pairs - nonresident aliens

Most au pairs are nonresident aliens, and therefore their host families would be exempt from paying federal unemployment taxes on their au pair wages. However, an au pair who had previously been in the United States as a student, teacher, trainee, or researcher in F, J, M, or Q nonimmigrant status might be a resident alien during his current stay in the United States.

In this situation, the host family would be liable to pay federal unemployment tax if the au pair´s wages during any calendar quarter, or during the preceding calendar year, equaled or exceeded $1,000. The maximum amount of household employee wages subject to FUTA during 2002 and 2003 is $7,000. The host family would also use Schedule H of Form 1040 to report and pay over any FUTA liability which might arise from the au pair´s wages.

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