Tax season confuses almost every international student. You might have earned nothing and wonder why you’d file anything, or you might have worked on campus and received forms you’ve never seen before. The rules are different for international students than for most Americans, and popular tax software often gets them wrong.
This guide covers the basics for F-1 and J-1 students. It’s general information, not tax advice. Your school’s international office often provides free access to tax software built for nonresidents, and that’s usually the best place to start.
Step 1: Are you a resident or nonresident for tax purposes?
This is different from your immigration status. For taxes, the IRS uses the “substantial presence test,” but F-1 and J-1 students are “exempt individuals” for their first five calendar years in the US. During those years, days in the US don’t count toward the test.
In practice:
- Most F-1 and J-1 students are nonresident aliens for tax purposes for their first five calendar years
- Any part of a year counts as a full calendar year. If you arrived in December 2022, 2022 is year one
- After five calendar years, you may become a resident for tax purposes if you meet the substantial presence test
Why it matters: nonresidents use different forms, can’t claim many deductions, and are taxed only on US-source income.
Step 2: Form 8843 (almost everyone)
Form 8843 is an informational statement. It tells the IRS you’re an exempt individual so your days in the US don’t count. You file it:
- If you were in the US in F-1 or J-1 status for any part of the year
- Even if you had no income at all
- For each family member in F-2 or J-2 status, too
Form 8843 is due by June 15 if you had no US income, or with your tax return (usually April 15) if you did. There’s no fee and no payment.
Step 3: Form 1040-NR (if you had US income)
If you had US income, such as wages from an on-campus job, a taxable scholarship or fellowship, OPT or CPT wages, or some interest and prize money, you probably need to file Form 1040-NR.
Common forms you’ll receive:
| Form | What it shows | Who sends it |
|---|---|---|
| W-2 | Wages and tax withheld | Your employer |
| 1042-S | Scholarships, fellowships, treaty-exempt income | Your university or employer |
| 1099 | Some other income, such as interest or freelance pay | Banks or payers |
Keep every form. They usually arrive by the end of January or mid-March.
Important: Don’t use tax software designed for residents unless you’re sure you’re a resident for tax purposes. Filing a regular 1040 as a nonresident is a common and costly mistake, and it can cause problems with future visa or green card applications.
Scholarships and fellowships
Money used for tuition and required fees is generally not taxable. Money for housing, meals or living expenses may be taxable. If you receive a stipend, check whether tax was withheld and whether a tax treaty applies.
Tax treaties
The US has income tax treaties with many countries. Some allow students to exclude part of their income, such as scholarships or a set amount of wages, for a limited number of years. For example, some treaties cover students from China, India and several European countries in different ways.
To use a treaty, you usually give your employer Form 8233 or a W-8BEN, or claim the benefit on your 1040-NR. IRS Publication 901 lists treaty benefits by country.
FICA: Social Security and Medicare
F-1 and J-1 students who are nonresidents for tax purposes are generally exempt from Social Security and Medicare (FICA) taxes on wages from on-campus jobs, CPT and OPT. If your employer withheld FICA by mistake, ask them for a refund first. If they don’t refund it, you can file Form 843 with Form 8316.
State taxes
Many states tax income too, and they have their own rules and deadlines. If you worked in a state with income tax, you may need to file a state nonresident or resident return. A few states, like Texas and Florida, have no state income tax.
Do you need an SSN or ITIN?
If you file a 1040-NR, you need an identification number. Students with jobs usually have an SSN. Students without work authorization who need to file, for example to claim a treaty benefit on a taxable scholarship, may need an ITIN, applied for with Form W-7.
Form 8843 alone doesn’t require an SSN or ITIN.
Key deadlines
| Filing | Typical deadline |
|---|---|
| Form 8843 with no income | June 15 |
| 1040-NR with wages | April 15 |
| 1040-NR with no wages subject to withholding | June 15 |
| State returns | Varies by state, often April 15 |
If a date falls on a weekend or holiday, the deadline moves to the next business day.
Can you get a refund?
Often, yes. Employers sometimes withhold more tax than you owe, especially if a treaty applies. Filing correctly may bring money back. The IRS doesn’t pay refunds you don’t claim.
What happens if you don’t file?
Not filing Form 8843 is usually low risk, but it can make it harder later to show you were exempt. Not filing a required 1040-NR can lead to penalties and interest, and tax compliance can come up in future visa, green card and citizenship applications. Filing on time is the safest path.
Where to get help
- Your university’s international office, which often gives free nonresident tax software
- IRS Volunteer Income Tax Assistance (VITA) sites, some of which are trained for nonresident returns
- A tax professional experienced with international students
After graduation
On OPT or STEM OPT, you’re usually still a nonresident until your five exempt years end. Once you become a resident for tax purposes, often while on H-1B, you’ll file a regular Form 1040 and pay FICA. The year you switch can be a “dual-status” year with special rules, so it’s worth getting help that year.
Common scenarios
| Your situation | What you likely file |
|---|---|
| First year, no job, no scholarship | Form 8843 only |
| On-campus job with W-2 | Form 1040-NR plus Form 8843, and maybe a state return |
| Taxable stipend or fellowship with 1042-S | Form 1040-NR plus Form 8843 |
| On OPT, still within five calendar years | Form 1040-NR plus Form 8843 |
| Sixth calendar year in the US, working | Possibly Form 1040 as a resident; check the substantial presence test |
| F-2 spouse with no income | Form 8843 for the spouse |
Example: a first-year master’s student
Aisha arrived in August on an F-1 visa and started an on-campus job in October, earning $4,000 by December. Her employer withheld some federal tax and, by mistake, Social Security and Medicare.
What she does:
- Files Form 8843 to show she’s an exempt individual
- Files Form 1040-NR to report her $4,000 in wages and claim any tax treaty benefit for her country
- Asks her employer to refund the FICA withheld in error, and if they won’t, files Form 843 with Form 8316
- Checks whether her state requires a return
Documents to keep
- Passport and I-20 copies
- Your I-94 travel history, which shows days in the US
- All W-2, 1042-S and 1099 forms
- A copy of each return you file
- Records of any tax treaty forms you gave employers
Keep tax records for at least three years, and longer if you plan to apply for a green card or citizenship, since officers may ask for tax transcripts.
Tips from students who’ve done it
- Start in February once forms arrive; university tax workshops fill up
- Don’t ignore Form 8843 because you had no income
- If you get a letter from the IRS, read it carefully and respond by the date shown; don’t ignore it
- Beware of scam calls or emails claiming to be the IRS; the IRS usually contacts people by mail first
