お金に限らず何か労働をした事に対する報酬を何らかの形で返す(この場合家賃)のは課税対象ですよ。 それを斡旋する所って、不法就労、脱税、奴隷紹介(国や州の定める最低賃金に値する対価を支払わない奴隷労働)にひっかかると思う。 だからその業者をIRS、ICE、Department of State、州政府の労働局、警察又はFBIに通報する価値ありでは?
Au pairs minimum wage $176.85 from 23 July 2008 1½ days off weekly plus a full weekend off each month, two weeks' paid vacation and the first $500 toward the costs of required course work to be completed at an accredited institution of higher education in order to satisfy the requirements of the educational component of the program. Au pairs are not to work more than 10 hours per day or 45 hours per week
There are twelve sponsoring au pair agencies designated by the State Department. Agent Au Pair Au Pair Care Au Pair Foundation Au Pair in America Au Pair International InterExchange Au Pair USA Cultural Care Au Pair Cultural Homestay International EurAuPair Expert AuPair goAuPair USAuPair
Host families typically pay these agencies an application fee and a program fee which varies from $5,500 to $7,200, depending on the agency used.