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Do international Students need to pay tax in the US?
An international student will be taxed in the same manner as a nonresident alien for US federal income tax purposes, which means that they will be taxed only on US-source income.
Every international student is required to file their tax return if they were in the US during the previous calendar year and earned income.
Most F-1 students are considered nonresident aliens by the IRS. As a nonresident alien, you will need to file form 1040-NR (federal tax return) to assess your federal income and taxes.
If you are filing a Form 1040-NR, attach Form 8843 to it.
Mail your tax return by 15 April 2026 to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
Common Questions from F-1 Students
What if I didn't earn any income, do I still need to file?
Even if you did not earn any income during your time as an F-1 student in the US, you still have a filing requirement.
You must file a form 8843 with the IRS before 15 June 2025.
Form 8843 is not an income tax return – it’s a statement required by the US government for certain nonresident aliens who are in the US on F-1 or F-2 visas for purposes of the substantial presence test.
If you don’t have to file a 2024 tax return, mail Form 8843 to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
What type of income tax will I have to pay?
International students on F-1 visa, who are considered nonresident aliens for tax purposes, must pay tax in the US on the following types of income:
Wages and compensation
Salaries
Tips
Interest
Dividends
Some scholarships/fellowship grants
Prizes/awards
There is no specific international student tax – the amount of tax you will have to pay will largely depend on your personal circumstances.
Do I pay taxes on OPT (Optional Practical Training)?
OPT is a program that allows international students to work in the US after their graduation, and gain practical experience. Students with F-1 visas may apply for 12 months of OPT after each level of education completes.
If you earn an income from an OPT, you will be required to pay tax.
International students must also fill in a W-4 tax form with their new employer when they start work.
Do I pay taxes on CPT (Curricular Practical Training)?
Yes – if you earned income while on CPT, you will not be exempt from Federal Taxes. Most F-1 students are considered nonresident aliens in the US, and are required to file a US tax return (form 1040-NR) for income from US sources.
Who can help me with my international student tax return?
You can file your tax return yourself directly with the IRS. However, every year many F-1 international students feel daunted by the prospect of filing US tax documents and enlist the help of a tax agent or accountant to help them with their return.
But it is important to be careful when choosing who to assist you with your taxes.
Students can also utilize websites such as the ones listed below to file their taxes online. (SFBC is not partnered with these companies).
Glaciertax is a quick, easy and affordable way to file your tax return as an F-1 non-resident. It also offers LIVE Q&A with a Tax Professional, as well as "How To" Videos!
Can I file taxes online?
Yes! Students can utilize websites such as the ones listed below to file their taxes online. (SFBC is not partnered with these companies).
Glaciertax is a quick, easy and affordable way to file your tax return as an F-1 non-resident. It also offers LIVE Q&A with a Tax Professional, as well as "How To" Videos!
Can I use Turbotax?
Many F-1 international students choose TurboTax to manage their tax returns, but Turbotax is a service for residents.
While TurboTax – the biggest online tax preparation service in the US – offers a fantastic product that helps millions of US residents prepare their taxes and claim refunds, their offering can only be used by US residents.
If you do use TurboTax to file your US taxes, you will be filing as a resident. This means your tax return will be inaccurate and you may be subject to fines and penalties.
I am an F-1 student and married, can I file a joint tax return?
As a rule of thumb, those who are married on an F-1 visa cannot jointly file.
However, F-1 students can file joint returns if the spouse is a US citizen or resident.
If both F-1 visa holders are nonresidents for tax purposes the filing status on their returns should be ‘Married Filing Separate’.
Can I apply for an ITIN?
Some international students may need an ITIN, based on personal circumstances.
However, you do not need an ITIN if:
you have a Social Security Number (SSN), or
you are eligible for an SSN, or
you are only required to file IRS Form 8843
Residency for tax purposes
There are three main types of residency for tax purposes in the US – residents, nonresidents, and dual-status aliens.
Most F-1 visa holders will be considered nonresident aliens for tax purposes.
Note: F-1 students will be considered exempt individuals for the first five calendar years of their time in the US.
The substantial presence test
You’ll be considered a resident for tax purposes if you pass the Substantial Presence Test.
The IRS uses the substantial presence test to determine whether an individual who is not a US citizen or a US permanent resident should be taxed as a resident or a nonresident alien for a specific year. The main difference is that US residents are taxed on their worldwide income while nonresident aliens have to report only their US-sourced income.
With this test, you’ll need to be present in the US on at least:
31 days or more throughout the current year, and
183 days or more in the period of 3 years that includes both the current year and the 2 years before that, this includes:
All of the days you were physically in the US within the current year, and
1/3 of the days you were physically present in the US within the first year before the current year, and
1/6 of the days you were physically present in the US within second year before the current year
What is a nonresident for tax purposes?
If you do not pass the substantial presence test you will be classified as a nonresident alien for tax purposes. This means you will only be taxed on US-sourced income. As well as this, if your country of residence has signed a tax treaty with the US, you may be either partially or completely exempt from tax.
How can I determine my residency status while in the US on an F-1 visa?
In general, international students who are in the US on an F-1 visa are considered nonresident aliens for tax purposes for the first five calendar years of their stay in the US.
Can I become a “residents for tax purposes” under certain conditions?
Most F-1 students who are in the US are nonresident aliens for tax purposes.
However, some can be considered ‘residents’ or ‘resident aliens’. This does not mean that the student is a resident – it is only a tax filing status. You will be considered a resident for tax purposes if you pass the substantial presence test.
What is income for tax purposes?
Income taxes in the US may be imposed by federal, state, and even local governments. As a nonresident for tax purposes, you only pay tax earned on income in the US. The amount of tax you’ll have to pay will depend on how much you earn, the tax rates of each state and your entitlement to tax treaty benefits.
The US has income tax treaties with 65 countries. For nonresident aliens, these treaties can often reduce or eliminate US tax on various types of personal services and other income, such as pensions, interest, dividends, royalties, and capital gains.
Social Security and Medicare (FICA) taxes
Most F-1 visa international students who are temporarily present in the US are exempt from FICA taxes on wages paid to them for services performed within the country.
The Internal Revenue Code grants an exemption from social security and Medicare taxes to nonimmigrant students in F-1 status. The exemption period of the F-1 visa is five years from the date of their arrival in the US.
How to file a tax return for international students in USA
Documents needed for tax return
Form W-2: The first thing you will need is your W-2 form, officially known as a “Wage and Tax Statement”. This is an IRS tax form used to report wages paid to employees and the taxes withheld. You’ll need your W2 to file your tax return and your employer should give it to you at the end of January. It will state the previous year’s earnings and tax withheld.
SSN or ITIN: You will also need your Social Security Number or ITIN.
Form 1099: You may also receive a 1099 form, though this is less common, but you may receive it if you earned rental income, investment income or if you worked as an independent contractor.
Form 1098-T: Many US nonresidents are unsure if they need to file Form 1098-T (Tuition Statement). This is for US nationals and residents only to figure out any educational credits – these credits are not available to nonresidents. In other words, you won’t need this form when filing.
Tax return deadline
The deadline for all F-1 students to file their tax documents is Monday 15 April 2025.
Missing the deadline may lead to some unwanted penalties, and jeopardize your chances of securing a US visa or Green Card in the future.
If you were employed anytime during last year, you should have received a W-2 form from your employer. You will use the information on this form to file the IRS form 1040NR (PDF). For assistance filing, please see the information stated below about the Foreign National Tax Resource.
You may find IRS tax forms and more at the Internal Revenue Service Website.
Where do I send my tax return?
If you are not enclosing a payment use this address:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
If you are enclosing a payment use this address:
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
How to file an extension for taxes
If you are not able to file your federal income tax return by the deadline, you may be able to get an automatic 6-month extension. To apply for the additional time, you must file ‘Form 4868: Application for Automatic Extension of Time to File US Individual Income Tax Return’ by the original deadline.
You should note that Form 4868 is an extended deadline to file your tax return but is not an extension of time to pay any money due.
If you owe any tax, you must estimate your tax liability on Form 4868 as well as pay any amount due at that time.
What happens if I don’t file a tax return in the US?
It is very important to comply, as missing the deadline may lead to some unwanted fines and penalties, and jeopardize your chances of securing a US visa or Green Card in the future.
I filed the wrong tax return last year. What should I do?
The IRS acknowledges that tax code is complex, and that people can make mistakes with their documents. Issues can range from small things like forgetting to sign a form to big issues like reporting the wrong income or incorrectly calculating a deduction.
You will need three things to complete your amended tax return:
form 1040X
your original tax return
any new required documents
Once you complete the form, you’ll have to mail it to the IRS along with all required supporting documents. Amended returns are only filed on paper.
Do international students get a tax refund?
Yes! Many F-1 international students can claim tax refunds from the US.
How can international students claim a FICA tax refund?
Most F-1 students are not required to pay FICA tax. You will only be obligated to pay this tax if you were in the US for more than 5 years.
If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. If you are unable to get a full refund of the amount from your employer, file a claim for refund.
You can apply for your FICA refund directly with the IRS.
To apply for a FICA tax refund with the IRS, you need Form 843 (Claim for Refund and Request for Abatement).
Attach the following items to Form 843:
A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld,
A copy of the page from your passport showing the visa stamp,
INS Form I-94
Form I-20
A statement from your employer indicating the amount of the reimbursement your employer-provided and the amount of the credit or refund your employer claimed or that you authorized your employer to claim. If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer
If applicable, Form 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a nonresident alien on an F, J, or M Type Visa
File Form 843 (with attachments) with the IRS office where your employer’s Forms 941 returns were filed. You can locate the IRS office where your employer files his Form 941 by going to Where to File Tax Returns on the IRS website.
F1 visa tax exemptions and deductions
Can I claim any deductions on my F-1 tax return?
The State and Local Taxes (SALT) deduction decreases taxable income by the amount paid to state and local tax government during the tax year. Most nonresidents (including students and other exchange visitors) can only use SALT as an itemized deduction on their Schedule A, 1040NR form.
There is a cap on SALT deductions at $10,000, which may not affect the deduction most of the students and scholars are eligible for. However, some nonresidents who are paying larger state and local taxes may be unable to use all of them as a deduction.
Can I claim the personal exemption?
No. The personal exemption was reduced from $4,050 to $0 for F-1 international students in 2018.
What is the Standard Deduction and can F-1 students claim it?
In the US, Standard Deduction is an amount of money that some taxpayers may subtract from their income before tax is applied.
Nonresident aliens cannot claim the standard deduction. However, there is a special rule, described next, for certain nonresident aliens from India, who can claim it under Article 21 of the US-India Income Tax Treaty.
A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. They can claim the standard deduction provided they do not claim itemized deductions.
International students can also benefit from a tax treaty with their home country. The US has income tax treaties with 65 countries.
Under these treaties, residents (not necessarily citizens) of foreign countries may be eligible to be taxed at a reduced rate or exempt from the US. Income taxes on certain items of income they receive from sources within the states. These reduced rates and exemptions vary among countries and specific items of income.
Additional resources
InternationalStudent.com: Offers useful information and additional resources for International Students around the world.
GlacierTax: Offers additional information and personalized tax filing assistance.
*This information and resources are not directly endorsed by SFBC, although you may decide to use them in the future.
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