If you hold an F-1 visa, you are required to file something with the IRS for every year you are present in the United States, even if you earned no money. At a minimum, every F-1 student classified as a nonresident alien must submit Form 8843. If you also had U.S.-source income — wages from an on-campus job, OPT or CPT earnings, a taxable scholarship, or a fellowship stipend — you file Form 1040-NR as well. Both are due April 15, 2026 for the 2025 tax year. That is the whole answer to whether an F-1 student files a tax return; the rest of this guide walks through how to do it correctly.
Are You a Nonresident or Resident for Tax Purposes
Your filing forms depend on which category the IRS puts you in. F-1 students are treated as “exempt individuals” for their first five calendar years in the U.S., meaning those days do not count toward the Substantial Presence Test. During that window you are a nonresident alien, only U.S.-source income is taxed, and you file Form 1040-NR rather than Form 1040.1Office of the Law Revision Counsel. 26 USC 7701 – Definitions
Count calendar years, not full years. If you arrived in August 2021, that is year one even though you were only in the country for a few months. Your five exempt years run 2021 through 2025, and 2026 is the first year your days count toward the 183-day test.2Internal Revenue Service. Tax Residency Status Examples Once you become a resident alien, your worldwide income is taxable and you file Form 1040 like anyone else. Miscounting these years is a common mistake and leads students to file the wrong form.
Form 8843: The One Every F-1 Student Files
Form 8843 is not a tax return. It is an informational statement telling the IRS you are claiming exempt-individual status. Every F-1 nonresident alien must file it for each year present in the U.S., regardless of income.3Internal Revenue Service. Where to File – Forms Beginning With the Number 8 F-2 dependents file their own separate Form 8843.
The form asks for your visa type, dates of presence, and your school’s name, address, and program. It takes about 15 minutes. If you had no U.S. income, mail Form 8843 by itself to the IRS in Austin, TX 73301 by the April 15 deadline. If you are filing Form 1040-NR, attach Form 8843 to it.
Skipping this form is a mistake that surfaces years later. When you apply for an H-1B or a green card, immigration adjudicators may ask for your prior tax filings. A gap in your Form 8843 history raises questions about whether you maintained lawful status. The form costs nothing to file.
Form 1040-NR: When You Had U.S. Income
If you earned any U.S.-source income during the year, you file Form 1040-NR in addition to Form 8843. There is no minimum dollar threshold — even a small taxable amount triggers the requirement.4Internal Revenue Service. Foreign Students, Scholars, Teachers, Researchers and Exchange Visitors
Wages from your W-2 go on the wages line. Taxable scholarship or fellowship amounts (anything above tuition and required fees) go on the scholarship and fellowship grants line, generally reported to you on Form 1042-S. If a tax treaty reduced the withholding on any of your income, you still report that income on the return even though no tax is due on it.
No Standard Deduction for Most F-1 Students
Nonresident aliens generally cannot claim the standard deduction on Form 1040-NR.5IRS. Instructions for Form 1040-NR You are limited to itemized deductions tied to income from a U.S. trade or business. The two that most often apply are state and local income taxes you paid (subject to the $40,000 cap) and charitable contributions to U.S.-based organizations.
Students from India are the exception. Under Article 21(2) of the U.S.-India Income Tax Treaty, Indian students and business apprentices can claim the standard deduction on Form 1040-NR instead of itemizing.6Internal Revenue Service. Nonresident – Figuring Your Tax No other treaty offers this.
Tax Treaty Benefits Worth Checking
The U.S. has income tax treaties with dozens of countries, and many include a specific article exempting a set amount of student income from U.S. tax. Common examples: China excludes up to $5,000 under Article 20, South Korea $2,000 under Article 21, Germany $9,000 under Article 20, Canada $10,000 under Article XV, and France $5,000 under Article 21.
You claim the exemption on Schedule OI, which is part of Form 1040-NR, identifying the treaty article, the country, and the excluded amount. The income is still reported on the return; the treaty reduces the taxable portion. Students often leave money on the table here, either not knowing a treaty applies or being unsure how to complete Schedule OI. Your school’s international student office can confirm whether your country has a relevant treaty.
Social Security and Medicare (FICA) Should Not Be Withheld
F-1 nonresident aliens do not owe Social Security or Medicare taxes on wages tied to their visa purpose, including on-campus employment, CPT, and OPT.7Internal Revenue Service. Foreign Student Liability for Social Security and Medicare Taxes The exemption ends once you become a resident alien for tax purposes.
Some employers, particularly OPT employers, withhold FICA anyway. Ask the payroll department to correct the error and refund the withheld amount; many will once you explain the exemption. If the employer will not refund it, claim the money from the IRS by filing Form 843 together with Form 8316, attaching your W-2, visa, I-94, and I-20.8Internal Revenue Service. Form 8316 – Information Regarding Request for Refund of Social Security Tax Erroneously Withheld Expect to wait at least 60 days before checking status, and several months for resolution.
Documents to Gather Before You File
- Social Security Number, or an ITIN if you are not eligible for an SSN.9Internal Revenue Service. Taxpayer Identification Numbers (TINs) for Foreign Students and Scholars
- Passport and Form I-94, which show your dates of presence and confirm your F-1 status.
- Form W-2 from any employer, distributed by the end of January.
- Form 1042-S for scholarship or fellowship income, or wages reduced by a treaty.
- Form I-20, needed to identify your school on Form 8843.
If a W-2 or 1042-S has not arrived by mid-February, contact the issuer. Do not wait until April.
Deadlines and Where to Send Your Forms
For the 2025 tax year, Form 1040-NR is due April 15, 2026.10Internal Revenue Service. When to File You can request an automatic six-month extension by filing Form 4868 before that date. The extension buys time to file, not time to pay: interest on any unpaid tax runs from April 15.
A standalone Form 8843 goes to Department of the Treasury, Internal Revenue Service, Austin, TX 73301, by the same April 15 deadline.
Form 1040-NR mailing depends on whether you enclose payment:11Internal Revenue Service. International – Where to File Forms 1040-NR, 1040-PR, and 1040-SS
- No payment enclosed: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215.
- Payment enclosed: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303.
Electronic filing for Form 1040-NR is available through some tax software, though options are narrower than for a regular 1040. Many university international student offices provide free access to nonresident tax software, so check before paying for a commercial product. If you mail a paper return, use a service with tracking and keep copies of everything you submit.
Do Not Forget State Taxes
Federal filing is only part of it. If you earned income in a state that has an income tax, you likely owe a state return as well. About half of the states with an income tax require nonresidents to file for any in-state income, however small; others set thresholds. State deadlines generally fall between April 15 and June 15. Most states use a separate nonresident tax form. Check your W-2 for state withholding and your state revenue department’s rules.
What Happens If You Do Not File
If you owed tax and missed the deadline, the failure-to-file penalty is 5% of unpaid tax per month, up to 25%. When a return is more than 60 days late, the minimum penalty becomes the lesser of $525 or 100% of the tax owed, and interest compounds daily.12Internal Revenue Service. Topic No. 653, IRS Notices and Bills, Penalties and Interest Charges
The immigration consequences can be heavier. Failing to comply with U.S. tax laws can affect visa renewals and future applications for permanent residency, and in serious cases lead to deportation. When you apply for an H-1B or a green card, adjudicators typically ask for prior years’ tax filings. Gaps create delays and questions. Form 8843 takes 15 minutes and costs nothing to file, and there is no reason to skip it.