F-1 International Student Tax Return 101
The 2026 tax season is here, and for many students, the hardest part is knowing where to start. An International Student Tax Return is usually based on your 2025 income, your visa status, and your tax residency status under IRS rules. Most F-1 and M-1 students who were in the US during 2025 need to file at least one federal tax form. Students with taxable US income usually file Form 1040-NR, while students with no income often still need to file Form 8843.
This guide focuses on the 2026 filing season for students who were in F-1 or M-1 status during 2025. It covers who needs to file, which forms matter most, what changes once the five-year rule ends, and where students often make mistakes. A clear F1 Student Tax Return starts with one simple point: immigration status and tax status are not always the same thing.
F-1 Visa: What is it?
A person from a foreign country who wants to attend an American academic institution (university, college, high school, private elementary school, seminary, conservatory, language training program, etc) has to get a non-immigrant student visa – F-1 visa.
To make understanding visa types for international non-immigrant students and exchange visitors in the United States a bit easier, please see the information below.
Academic and Vocational students' visa types:
- F-1 – Academic students
- F-2 – Spouses and children of F-1 visa holders
- F-3 – Canadian or Mexican national academic commuter students
- M-1 – Technical and vocational (nonacademic) study programs
- M-2 – Spouses and children of M-1 visa holders
- M-3 – Canadian or Mexican national vocational commuter students
The type of visa (F or M) depends on the course of study and the type of school you wish to attend.
Substantial Presence Test
The Substantial Presence Test is what the IRS uses to decide whether many foreign nationals are resident aliens for tax purposes. F-1 students usually get an important break here. During their first five calendar years in the US, they are generally treated as exempt individuals for this test, so those days do not count.
That is why many students stay nonresident aliens for tax purposes during those first five calendar years. After that, they may become resident aliens if they meet the test.
Do international students pay taxes in the US?
International students as nonresident aliens are taxed on the US-sourced income only, but filing does not depend only on wages. A filing obligation can also arise from a taxable scholarship, treaty-exempt income that still must be reported, or other taxable US income. They should file tax returns if they were present in the United States during the previous calendar year and earned income.
Do international students file tax returns in the US?
The short answer is no, not every international student has to file a tax return. Among those who have to file, not every student has to pay taxes to the American government.
Nonresident aliens who came to the United States as students have to file if they have:
- A taxable scholarship or fellowship grant;
- Income partially or totally exempt from tax under the terms of a tax treaty;
- Any other taxable income under the Internal Revenue Code.
Filing won’t be required from nonresident alien students who have only one source of income, such as:
- Foreign sources of income;
- Interest income from a:
- US bank
- US savings & loan institution
- US credit union
- US insurance company
- Portfolio interest
- An entirely tax-free scholarship or fellowship grant;
- An investment that generates portfolio interest, which is not connected with a US trade or business subject to certain rules.
Remember, income that is not taxable because of an income tax treaty must be reported on a US income tax return anyway.
Required tax documents
Before preparing an International Student Tax Return, most students should expect:
- a Form W-2 for wages
- in many cases, a Form 1042-S for taxable scholarships
- treaty benefits
- other payments made to nonresident aliens
Some students may also need records for bank interest, prior-year returns, an SSN or ITIN, and any treaty paperwork used during the year. A tax document checklist can guide students in the right direction.
Tax filing for F-1 students
Do F-1 international students have to file tax returns?
Nonresident aliens with F1 visas have to file tax returns on the US-sourced income during the calendar year. To do that, international students should file Form 1040NR (US Nonresident Alien Income Tax Return).
There’s also Form 1040 is the regular US individual income tax return used by US citizens and resident aliens. Nonresident aliens generally use Form 1040-NR.
Do international students with no income still have to file a tax return? Not every international student files an income tax return. But many students in F, J, M, or Q status still must file Form 8843 even when no income tax return is required. Form 8843 is a statement, not a tax return.
What else do F-1 students need to file a tax return? They’ll need an SSN (Social Security Number) or ITIN (Individual Taxpayer Identification Number).
See Publication 519 for the core IRS rules on nonresident and resident alien filing.
Do F-1 international students have to pay taxes on OPT?
OPT generally allows eligible F-1 students to work in a role directly related to their field of study for up to 12 months. Certain STEM graduates may qualify for a 24-month STEM OPT extension.
International students with F-1 visas have to pay taxes if they earn income from an OPT. They also have to fill in the W-4 Form, known as the Employee’s Withholding Certificate. This form tells an employer how much federal income tax to withhold from each paycheck.
For nonresident aliens, the IRS says regular W-4 rules do not apply in the usual way. Students in nonresident status should follow the special IRS instructions in Notice 1392 when completing Form W-4 so their withholding is set up correctly.
FICA taxes on OPT and CPT
F-1 students who are still nonresident aliens are generally exempt from Social Security and Medicare taxes on wages earned in the US. That exemption often applies during the first five calendar years in F-1 status.
NOTE! When these taxes were withheld by mistake, the IRS says the student should first ask the employer for a refund. If the employer does not correct it, the student may then request a refund from the IRS.
Do F-1 international students have to pay taxes on CPT?
CPT (Curricular Practical Training) gives international students an opportunity to work in paid internship positions. This option is available to eligible F-1 students when the work is part of the curriculum and directly related to the student’s major field of study.
Tax residency does not determine whether CPT is available. International F-1 visa holders on CPT must file Form 1040-NR as they are nonresident aliens engaged in a trade or business in the United States.
Standard Deduction: Can F-1 students claim it?
Most of the nonresidents cannot use the standard deduction. The only exception was made for Indian nonresident aliens. To learn more about it, check Article 21(2) of the United States – India Income Tax Treaty.
For 2025 returns filed in 2026, that rule is still the same. The IRS says most nonresident aliens filing Form 1040-NR cannot claim the standard deduction. The main student exception is for students and business apprentices from India who are eligible under Article 21(2) of the US–India income tax treaty.
The 2025 Instructions for Form 1040-NR and the IRS page on figuring tax for nonresidents both confirm this.
Tax refunds for F-1 students
F1 visa resident aliens can count on tax refunds from the US – do that by filing your tax return. A GA tax refund for international students is possible, but it is not automatic. Refunds usually happen when too much federal or state income tax was withheld from wages, or when FICA taxes were withheld by mistake, even though the student was exempt.
In a typical international student's US tax return, the refund comes from correcting withholding, not from claiming resident-only credits that do not apply to nonresident aliens.
To claim a tax refund on your scholarship, first, make sure that it is covered by a tax treaty.
US income tax treaties can reduce or eliminate tax on certain types of income for residents of some treaty countries, but the rules vary by country, article, and income type. Check the treaty that applies to your country instead of relying on a fixed country count.
Form 8843
What is Form 8843?
Form 8843 “Statement for Exempt Individuals and Individuals With a Medical Condition,” is the statement that you, as a nonresident alien, file in order to explain the basis of your claim that you can exclude days present in the United States for purposes of the substantial presence test.
Form 8843 is not an income tax return. Instead, it is a statement you file for the US Government if you are a certain type of nonresident alien for tax purposes.
Who must file Form 8843?
Nonresident students and dependents in F, J, M, or Q status generally file Form 8843 to explain why their exempt-individual days do not count for the substantial presence test. Each person files a separate Form 8843, even if there was no income.
You must file a Form 8843 if:
- You were present in the US in the previous tax year;
- You are a nonresident alien;
- And you are in the US under F-1, J-1, F-2, or J-2 status.
NOTE! Remember, even if you don’t need to file an income tax return, you should file the Form 8843 if the above criteria apply.
How to fill Form 8843?
Apart from providing your personal information (Name, Address, and Social Security Number or Individual Tax Identification Number), this form is divided into 5 parts, and not all of them are relevant to fill out. It depends on your personal circumstances.
Part 1 - General Information
In part 1 of your Form 8843, you will need to include the following information:
- Your US visa type (F-1, J-1, etc)
- Your current non-immigrant status
- The number of days you were present in the US in the last 3 years
- The number of days you were present in the US in the relevant tax year
Part 2 – Teachers and Trainees
In part 2, teachers and trainees are required to include details of what academic institution or programme you were involved in during the previous year.
Part 3 – Students
If you were a student in F, J, M, or Q status, complete Part III of Form 8843 and answer the questions based on your own circumstances, in Part 3:
- Include details of your academic institution or programme
- and answer the rest of the questions according to your personal circumstances
Part 4 (Professional Athletes) and 5 (Individuals with a Medical Condition or Medical Problem)
The majority of students in the US on F or J non-immigrant status will not need to fill in parts 4 and 5.
Is there a deadline for filing Form 8843?
If Form 8843 is attached to Form 1040-NR, file it by the due date of that return. For the 2025 tax year, that is generally April 15, 2026, if you had wages subject to withholding, or June 15, 2026, if you did not. If you are filing only Form 8843, mail it separately according to the 2025 Form 8843 instructions by the due date for Form 1040-NR.
State tax returns
Federal filing is only part of the picture. Students may also need to file a state tax return depending on the state where they lived, studied, or worked. State rules are separate from IRS rules, and they do not all follow the same residency tests or exemptions.
A student with wages from campus work, OPT, or CPT may need both a federal return and a state tax return, while students in states with no individual income tax may not have that filing step at all.
Tax filing for M-1 students
M-1 student visa: What is it?
The M-1 visa (Vocational Student) is for students in technical, vocational, or other nonacademic programs, other than language training. M-1 visa holders are not allowed to work during the study process.
To get this visa, they should provide evidence of the availability of funds to be able to pay for all the costs. M-1 students may engage in practical training only after they have completed their studies.
Are there any M-1 student tax forms?
As M-1 students are not allowed to work and accept employment (except during practical training), they are NOT required to file income tax unless in rare situations where they're paid for the practical training. So, in most cases, they are not supposed to file the US income tax returns.
FAQ
Be careful with consumer tax software. Some software products may support Form 1040-NR, so students should confirm current-year nonresident support before filing. A foreign student tax return must be filed on the correct form. These platforms only support Form 1040 for US residents, not Form 1040-NR. Filing the wrong form is a violation of US tax laws. Instead, you should use specialized online tax filing for international students, which are designed specifically for nonresident alien tax returns.
Many international students ask if they can get a tuition-based credit or a $1,000 refund just because they are students. In most cases, no. The IRS says a nonresident alien generally cannot claim an education tax credit unless that person is treated as a US resident for the year under special rules. That means many students in nonresident status should not use Form 1098-T to claim the American Opportunity Credit or Lifetime Learning Credit on Form 1040-NR. A refund is still possible, but it usually comes from overpaid withholding on wages, not from student status alone.
For your first 5 calendar years in the US, you are considered a "nonresident alien" and are exempt from the Substantial Presence Test. However, the F-1 student tax after 5 years changes significantly. Once you have been in the US for more than 5 calendar years, you may pass the Substantial Presence Test and become an F-1 student resident alien for tax purposes. This means you will stop filing Form 1040-NR and will file Form 1040 just like a US citizen, making you eligible for the standard deduction and resident tax benefits.
Yes, in addition to your federal tax return for international students (sent to the IRS), you may also need to file an F-1 student state tax return. This depends on the state where you live and work. Some states (like Texas or Florida) do not have a state income tax, but if you work on OPT/CPT in a state like California or New York, you must file state taxes as well.
Yes. One of the biggest F-1 student tax exemptions is that nonresident aliens working on OPT or CPT are generally exempt from paying FICA taxes (Social Security and Medicare taxes), which make up 7.65% of your paycheck. Form W-4 affects federal income tax withholding, not Social Security and Medicare withholding. FICA exemption for eligible F-1 nonresident students is determined under separate IRS rules, so students should make sure their employer’s payroll team has classified them correctly for FICA purposes.
Even if you had absolutely zero US-sourced income, you are still legally required to file a tax form. An international student with no income must file Form 8843. If an international student did not file taxes or missed the deadline, it is highly recommended to file as soon as possible. While there is usually no financial penalty for filing Form 8843 late (since you owe no money), failing to maintain a clean tax record can complicate future visa renewals, H-1B applications, or Green Card processing.
