Taxes for F-1 students: Form 8843, 1040-NR and FICA explained
Tax season confuses many international students. The good news: the rules for F-1 students are fairly standard. The trap: the usual tax software and advice are made for U.S. residents, not for you.
General information only, not legal advice. This is a general overview. Your school may offer free nonresident tax software; for anything complex, ask a tax professional who works with nonresidents.
Resident or nonresident for taxes?
Most F-1 students are nonresident aliens for tax purposes during their first 5 calendar years in the U.S., because those days do not count toward the substantial presence test. After that, you may become a resident for tax purposes. Check yours with our substantial presence test calculator.
Form 8843: almost everyone
- Nonresident F-1 students file Form 8843 every year, even with no income. F-2 spouses and children file their own.
- It records the days that do not count toward tax residency.
Form 1040-NR: if you had U.S. income
- If you earned U.S. income, for example from an on-campus job, CPT, OPT, or a taxable scholarship, you usually file Form 1040-NR with Form 8843.
- Do not file the regular Form 1040 while you are a nonresident. That is one of the most common mistakes.
- Some countries have tax treaties that can reduce tax on student income. Pub. 519 explains how they work.
FICA: usually not for you
As a nonresident F-1 student, pay for on-campus work, CPT and OPT is generally exempt from Social Security and Medicare (FICA) taxes. If your employer takes them out by mistake, ask the employer to refund them first.
Deadlines
If you had wages with tax withheld, the return is generally due in mid-April. If you had no wages, Form 8843 and any 1040-NR are generally due by June 15. Check the current year’s IRS instructions.
Don’t forget your state
Your state may require its own return. Rules differ by state. In New Jersey, see our NJ resident or nonresident tracker.
Need help organizing your documents?
One Path Finder can help you gather and organize documents where permitted by law. We are not a law firm and can’t tell you what applies to your case. Contact us to start a conversation. For legal advice, ask us for a referral to our partner law firm.