Filing Requirements

• You must file a tax return if you earned any income in the U.S. last year.

• Even if you did not earn income, you must file Form 8843 by June 15, 2025.

• Income from Optional Practical Training (OPT) or Curricular Practical Training (CPT) is taxable and must be reported.

Important Tax Forms

• Form W-2: Wage and Tax Statement from your employer, received by the end of January.

• Form 1040-NR: Federal tax return for nonresident aliens.

• Form 8843: Statement of exempt status required for all F-1 students.

• Form 1099: For independent contractor work, rental income, or investment income (if applicable).

Deadlines

• April 15, 2026: Deadline to file Form 1040-NR tax return.

• June 15, 2026: Deadline to file Form 8843 if you had no income.

Residency and Tax Treaties

• Most F-1 students are classified as nonresident aliens for their first five calendar years in the U.S.

• You might benefit from tax treaties between the U.S. and your home country, which could reduce or exempt some income from U.S. taxation.

• F-1 students are generally exempt from Social Security and Medicare (FICA) taxes for five years.

Resources

• IRS official website for forms and information: www.irs.gov

• GlacierTax: Specialized tax software for nonresident aliens including F-1 students, helps prepare Form 1040NR and Form 8843: https://www.glaciertax.com/

• Sprintax: Easy-to-use online tax software tailored for international students, supports federal and state tax returns, Form 8843, and ITIN processing: https://www.sprintax.com/

• Helpful Sprintax blog post with detailed guidance on Form 8843 and 1040NR filing: Guide to Form 8843 & 1040NR

• Be cautious using tax software designed for U.S. residents like TurboTax; it may not apply to your situation.

Contact the SFBC ISSD office for help at 954-637-2294.

Q: Do I have to file a tax return if I did not work or earn money in the U.S.?
A: Yes. All F-1 students must file Form 8843 even if they had no income.

Q: What forms do I need to file?
A: Usually Form 1040-NR and Form 8843. Also, Form W-2 from your employer if you worked, and possibly Form 1099 if you had other taxable income.

Q: When are tax returns due?
A: April 15 for the tax return (Form 1040-NR) and June 15 for Form 8843 if you did not earn income.

Q: Can I file taxes with TurboTax or similar software?
A: TurboTax is designed for U.S. residents and usually is not appropriate for nonresident aliens. F-1 students should consider specialized services like GlacierTax or Sprintax.

Q: What if I worked on OPT or CPT?
A: Income earned during OPT or CPT is taxable and must be reported on your tax return.

Q: Do I have to pay Social Security and Medicare taxes?
A: No, if you are an F-1 student and have been in the U.S. fewer than five calendar years. After five years, you may be considered a resident for tax purposes and be required to pay these taxes.

Q: What is Form 8843?
A: A statement you must file to explain your exempt status as an F-1 student under the substantial presence test, even if you did not earn income.

Q: What if I missed the tax filing deadline?
A: You can apply for an extension using Form 4868, but remember this extends the filing deadline only, not the payment deadline. Late filing or payment may result in penalties.

Q: How do tax treaties affect me?
A: Tax treaties between your home country and the U.S. might reduce the amount of tax you owe or exempt some income. Check the IRS website or consult a tax advisor.

Q: Can F-1 students file joint tax returns with spouses?
A: Usually, if both spouses are nonresident aliens, you must file separately. If your spouse is a U.S. citizen or resident, you may file jointly.

Q: What should I do if Social Security or Medicare taxes were wrongly withheld?
A: Contact your employer for a refund. If unsuccessful, you can request a refund from the IRS using Form 843 with supporting documentation.