More Tax Information!

Tax Time! Step by Step Instructions

2012 GENERAL TAX INFORMATION FOR AU PAIRS

Au Pair Care realizes that the issue of taxes can be confusing for au pairs. For general tax
questions, we suggest you review the information below. However, Au Pair Care or any agency is not
responsible for the interpretation of the information within this document, or any changes to IRS
rules or forms that may occur. Neither Au Pair Care, nor its Area Directors, can
provide any official tax advice. We recommend that you contact a tax professional if you have
any questions regarding these matters.

Will I owe taxes on my weekly stipends?

Because the IRS* (Internal Revenue Service) considers an au pair to be an ‘employee of the host
family’, the weekly au pair stipend is considered to be taxable as earned wages**.

Why do I need to file my taxes?

It is the law here in the United States to file a tax return and report earnings made during
a calendar year. If an au pair chooses not to file taxes it could prevent her from obtaining
a visa in the future. If an au pair is planning to apply for a visa in the future or a change in
status, she may be required to pay any unpaid taxes plus a penalty.

When do I need to do to file a tax return?

A federal U.S. tax return for income earned in 2012 should be filed with the IRS no later than
April 15, 2013 . This should be submitted to the IRS along with payment for any taxes owed. (For
example: on April 15th, 2013, tax returns are due for stipends (wages) earned between January 1,
and December 31, 2012). If you do not file by the deadline of April 15, 2013 you may be subject
to a penalty.

How will I know how much money I made in a calendar year?

You should keep a record of the payments you received from your host family (ies) during the
year. We have prepared a “stipend payment form’ which you can use, or you can create your
own form for keeping track of the money you earn.

How much will I owe on my taxes?

The amount of income tax you may owe depends on when you arrived in the U.S.
Most au pairs who have been in the US for at least 18 weeks in a calendar year will meet
the minimum requirement to pay taxes.  The Exemption Deduction is $3800 for 2012 (per the 2012 IRS 1040NR-EZ instruction book,
page 8). An au pair is not required to file a U.S. federal individual income tax return if
her U.S. source income is in an amount less than the personal exemption amount
($3800 for 2012) (Refer to Publication 501).






How do I file taxes? –Step by Step Guide. This guide is intended to give
general instructions, and should not substitute for the advice or instructions given by the IRS or a
certified accountant.
Step 1 – Get a Social Security number or Tax ID number. If you do not already have one,
please consult the below material
Social Security Number:

http://www.aupairinamerica.com/resources/life_in_the_us/procedure_4.asp
http://www.irs.gov/businesses/small/international/article/0„id=96420,00.html

Step 2-Calculate how much you have earned during the previous calendar year.
Please calculate using the number of weeks you worked as an au pair in the United States the previous calendar year. Remember that you begin receiving your stipend one week after
your arrival in the U.S.

An example – see sample form.
You were here for 30 weeks in 2012 and earned stipend for those 30 weeks
You earned $195.75* per week
Your total earnings would be
30 X 195.75 = $5872.50 = $5873 (always round up to the nearest dollar amount)
(this rate will vary based upon when you arrived in 2012 and what program you were
participating in when you earned the stipend.

Step 3: Au Pairs should fill out and file a 1040NR-EZ
http://www.irs.gov/pub/irs-pdf/f1040nre.pdf

This is a link to instruction booklet http://www.irs.gov/pub/irs-pdf/i1040nre.pdf
Below are some helpful tips for filling out the 2012 tax form.
1. Enter the total amount you earned in 2012 on line 3, line 7, line 10 and line 12.
This would be your weekly stipend multiplied by the number of weeks you were
in the US in 2012.
2. Au pairs should not have any itemized deductions, so the amount entered on line
11 would be ‘0’.
3. Enter the 2012 exemption amount of $3,800 on line 13.
4. Subtract the exemption amount ($3,800) from your income reported on line 12
and put on line 14. This is your taxable income.








5. Look up your taxable income amount in the tax tables which are included in the
instructions (starting on page 21) to see the amount you will owe in taxes. Put
this amount on line 17 and on line 25 of form 1040NR-EZ.
6. Don’t forget to sign your form at the bottom.
7. You must fill out the other side of the form (page 2)
8. Put your home country on line A
9. Lines C,D, and F should all say ‘no’
10. For section E, you should put ‘J-1’
11. In section G, you should start with your arrival date in the U.S. and list any dates
that you left the country for any trips (either your own vacation or your host
family’s vacation)/ Then add up all the days that you were in the U.S. during 2011
and enter this number in section H.
(See sample 1040NR-EZ form)
Step 8: Filing your return and payments: Whether you are filing your taxes from the
US or back in your home country, all tax returns should be mailed to:

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201 – 1303
U.S.A.


DO NOT FORGET TO SIGN YOUR INCOME TAX RETURN

Taxes can be paid by personal check (please ensure your bank account is open if you
have returned home) or via money order in US dollars. Make your check or money order
payable to “United States Treasury”. Write 2012 Form 1040NR-EZ and your name and
address and social security number on your check or money order
If you return to your home country before tax filing is due, you may either submit your
taxes before you leave the US or you can contact certain US embassies overseas (see
below) for help in filing taxes once you return home.
The IRS has permanent staff in 4 US embassies and consulates overseas. These offices
can help with accounting questions/problems and would also know how au pairs can
submit payment and where to submit payment.


Frankfurt – Tel: 49 69 7535-3834, Hours M – F 8-4
London – Tel: 44 207-894-0476, Hours T-Thurs. 9-1 and 2-4
Paris – Tel – 33 01 4312-2555, Hours 9-noon
Beijing – Tel: 86 10-8531-3000, Hours – appointments only