What effect do the IRS reporting requirements have on the Au Pair program?
Host families who wish to take the child-care credit on their Federal Income Tax Return or obtain reimbursement from an employer-sponsored, flexible spending account for the weekly pocket money paid to the au pair, must have a Social Security number for their au pair. In order to qualify for a Social Security number, the au pair must provide proof, on organization letterhead, of her authorization to work as an au pair with an American family. In addition, she must present her Sevis DS-2019 Form (Certificate of Eligibility for Visa Status), her passport containing a valid J1-Visa, and an I-94 card (the Departure Card that is stapled in her passport). Au pairs who need to apply for a Social Security Card should contact their local Community Representative who will provide them with the “authorization for employment” letter. Finally, as noted above, all these issues should be discussed with and confirmed by a host family’s personal tax advisor, CPA, or accountant.
