Do I need to pay taxes for my au pair?

Au pairs are generally classified as non-resident aliens, so host families are typically exempt from paying federal unemployment taxes on their au pair wages. However, in rare cases, an au pair who has previously been in the United States as a student, teacher, trainee, or researcher in F, J, M, or Q non-immigrant status may be considered a resident alien during their current stay. You should consult a tax professional to determine your reporting and withholding obligations.