"Au pair" is a French phrase meaning "at the par" or "at the peer" [level] and is used to describe someone who boards temporarily in someone else's home. In the United States the term has come to have a narrow, technical meaning which describes a class of Exchange Visitors who come to the United States under the auspices of a program currently administered by the Bureau of Educational and Cultural Affairs (ECA) of the Department of State. An au pair is always admitted into the United States on a J-1 visa and is not allowed to remain in the United States longer than one year. An au pair must be between the ages of 18 and 26.

Au pairs stay with host families chosen by sponsoring organizations, and are provided a private bedroom, meals, a full weekend off each month, two weeks paid vacation, up to $500 toward attending an institution of higher education, and a cash stipend tied to the U.S. minimum wage. They are not allowed to work more than 10 hours a day and not more than 45 hours per week. They are not expected to perform general housekeeping tasks but are expected to perform child-care functions. Au pairs are required to enroll for not less than 6 semester hours of classes at a post-secondary educational institution; but may audit the classes for no credit if they wish.

https://www.irs.gov/individuals/international-taxpayers/au-pairs

(http://www.autoadmit.com/thread.php?thread_id=5676649&forum_id=2#48630354)

your argument is essentially "employee =/= wagecuck" because the IRS explicitly defines "employee" as XYZ

(http://www.autoadmit.com/thread.php?thread_id=5676649&forum_id=2#48630374)

an au pair shouldnt be taxed differently than a nanny imho. there's just a special carve-out for them for whatever reason. maybe the au pair agency lobby is definitely powerful.

(http://www.autoadmit.com/thread.php?thread_id=5676649&forum_id=2#48630383)