Lori Meadows
International students in the United States on an F-1 visa are required to file tax returns, even if they have no US-based income. Those who have received income from a US-based source will need to file Form 8843 and likely Form 1040NR. Students from countries with a tax treaty with the US may be able to claim an exemption or reduction of income tax withholding. If you have earned income from a job or internship, your employer has likely already deducted taxes from your wages, which will be shown on a W-2 Form.
| Characteristics | Values |
|---|---|
| Who needs to pay taxes? | International students and scholars on F or J visas must file Form 8843, even if they do not earn an income while studying in the United States. |
| What is Form 8843? | A statement required by the US government for certain nonresident aliens who are in the US on F-1, J-1, F-2 or J-2 visas for purposes of the substantial presence test. |
| What is the deadline for filing tax documents? | Monday, 15 April 2025. |
| What if you miss the deadline? | You may be able to get an automatic 6-month extension by applying for an "Automatic Extension of Time to File US Individual Income Tax Return" by the original deadline. |
| What if you paid more taxes than you owe? | You are eligible for a refund. |
| What if you paid less money in taxes than you owe? | You are responsible for paying the difference. |
| What if you are exempt from FICA taxes on your paycheck? | Contact your employer for a refund. If you are unable to get a full refund, file a claim for a refund. You can apply for your FICA refund directly with the IRS using Form 843. |
| What if you are an international student working off campus under CPT or OPT? | You may still be eligible for a FICA exemption if considered a nonresident alien (generally the first 5 years under F-1) for tax purposes. |
| What are the standard tax rates for non-salary payments for international students and scholars? | Stipend and fellowship payments to those on F or J visas are subject to 14% federal tax withholding. For other visa types, the standard rate is 30% federal tax withholding. |
| What if you have a tuition scholarship? | A tuition scholarship to a degree-seeking student is not considered taxable income and does not need to be reported on an annual income tax return. |
| What if you have a spouse and/or children with you in the US? | Each individual who is a nonresident alien and present in the US under an F, J, M, or Q immigration status (both "-1" and "-2") is required to file Form 8843, regardless of age or whether any income was received. |
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F-1 visa tax return
International students in the US on an F-1 visa are considered nonresident aliens for tax purposes and are taxed as such. This means that they are only taxed on income earned in the US.
If you are an F-1 visa holder, you must file a tax return even if you do not earn an income while studying in the US. The deadline for filing your tax documents is April 15, 2025. You will need to fill out Form 8843, which is a statement required by the US government for certain nonresident aliens who are in the US on F-1, J-1, F-2, or J-2 visas for purposes of the substantial presence test. This test determines whether an individual who is not a US citizen or permanent resident should be taxed as a resident or a nonresident alien for a specific year. To pass the test, you must be present in the US for at least 183 days over a period of 3 years, including the current year and the 2 years prior. If you do not pass the test, you will be classified as a nonresident alien for tax purposes.
If you have earned income in the US, you will need to pay taxes on that income. This includes everything from salaries to specific gifts and awards. You will need to file a federal tax return (Form 1040-NR) and may also need to file a state tax return, depending on the state. You will also need an Individual Tax Identification Number (ITIN) or a Social Security number. If you worked in the US, your employer will mail you a W-2 form, which documents your earned income. If you have paid more taxes than you owe, you are eligible for a refund, and if you have paid less than you owe, you must pay the difference.
It is important to note that F-1 students are exempt from Social Security Tax and Medicare Tax on wages for services performed within the US. This exemption period lasts for five years from the date of arrival in the US. However, if you have had social security or Medicare taxes withheld from your pay in error, you can contact your employer for a refund or file a claim for a refund with the Internal Revenue Service (IRS) using Form 843.
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Tax treaties
International students in the United States on F-1 visas are generally considered nonresident aliens for tax purposes for the first five calendar years of their stay. Nonresident aliens are only taxed on US-sourced income. If you are a nonresident alien with no US-sourced income, you are not required to file a tax return. However, all international students and scholars on F or J visas must file Form 8843, even if they did not earn an income while in the US. This form is used to explain the basis of a claim that one can exclude days present in the US for purposes of the substantial presence test.
The US has income tax treaties with 65 countries. These treaties can reduce or eliminate US taxes on various types of personal services and other income, such as pensions, interest, dividends, royalties, and capital gains. Students and scholars who are nonresidents for tax purposes and intend to take advantage of a tax treaty benefit should provide IRS Form 8233 and a tax treaty statement.
Some countries have tax treaty agreements with the US in which certain types of income may be exempted from federal (but not state) taxes. For example, students and business apprentices from India can claim the standard deduction under Article 21 of the US-India Income Tax Treaty, provided they do not claim itemized deductions. Students from Barbados, Hungary, and Jamaica can elect to be treated as "resident aliens for tax purposes."
If your country of residence has signed a tax treaty with the US, you may be partially or completely exempt from tax. For instance, international students can claim a tax refund on their scholarship if it is completely or partially covered by a tax treaty. Additionally, most F-1 students are not required to pay FICA tax, and they can apply for a refund if social security or Medicare taxes were withheld in error.
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Taxable income
International students in the US are required to pay taxes on their taxable income. This includes salaries, gifts, awards, and income from donating plasma. As an international student, you are considered a nonresident alien for tax purposes and are only taxed on your US-source income.
If you have earned income in the US, you will typically receive a W-2 form from your employer by the beginning of February. This form documents your earned income and the amount of tax withheld. You will need this form to file your tax return.
In addition to your W-2 form, you may also need to submit a 1042-S form if you received a taxable scholarship that exceeds your tuition and related fee charges. If you worked as an independent contractor, you may receive a 1099-MISC form instead of a W-2 to document your earnings.
It's important to note that there is no specific international student tax rate. The amount of tax you will pay depends on your personal circumstances. However, as an international student, you may be eligible for deductions such as the State and Local Taxes (SALT) deduction, which can reduce your taxable income. Additionally, if you have paid more taxes than you owe, you can apply for a refund.
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Nonresident alien status
An individual who is not a US citizen or US national is considered an alien. A nonresident alien is an individual who has not passed the green card test or the substantial presence test. The Internal Revenue Service (IRS) uses the substantial presence test to determine whether an individual should be taxed as a resident or a nonresident alien for a specific year.
To pass the substantial presence test, you need to be present in the US on at least 183 days in a period of 3 years, including the current year and the 2 years before that. This includes all the days you were physically in the US within the current year, 1/3 of the days within the first year before the current year, and 1/6 of the days within the second year before the current year. If you do not pass this test, you will be classified as a nonresident alien for tax purposes.
Nonresident aliens who are temporarily present in the United States as students are subject to special rules with respect to the taxation of their income. There is no minimum dollar amount of income that triggers a filing requirement for a nonresident alien student. However, filing is required by nonresident alien students who have a taxable scholarship or fellowship grant, income partially or totally exempt from tax under a tax treaty, or any other income that is taxable under the Internal Revenue Code. On the other hand, filing is not required if the only sources of income are from a US savings and loan institution or a US credit union.
If you are a nonresident alien engaged in a trade or business in the United States, you must pay US tax on your effectively connected income after allowable deductions. If you are not engaged in a trade or business, US source income that is fixed, determinable, annual, or periodical is taxed at a flat 30 percent rate (or lower treaty rate), and no deductions are allowed against such income.
Additionally, nonresident aliens cannot claim the standard deduction. However, there is a special rule for certain nonresident aliens from India, who can claim it under Article 21 of the US-India Income Tax Treaty. F-1 visa holders are required to file their tax returns even if they do not work while studying. If you have paid more taxes than you owe, you are eligible for a refund, which you can apply for directly with the IRS.
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Tax refunds
International students in the US are required to file their tax returns if they were in the country during the previous calendar year and earned an income. This includes international students on F-1 visas, who are considered nonresident aliens for tax purposes. Nonresident aliens are only taxed on their US-sourced income, and there is no minimum dollar amount of income that triggers a filing requirement.
If you have overpaid your taxes, you are eligible for a refund. The IRS acknowledges that tax codes are complex and that people can make mistakes with their documents, so it is important to comply with the requirements. To apply for a FICA tax refund, you will need Form 843 (Claim for Refund and Request for Abatement), a copy of your Form W-2, and a copy of the page from your passport showing the visa stamp. You will also need a statement from your employer indicating the amount of reimbursement provided and the amount of the credit or refund claimed.
You can also apply for your FICA tax refund with Sprintax, which offers nonresident tax form preparation online through a simple step-by-step process. Sprintax will help you prepare the required forms before you send them to the IRS. The average refund a Sprintax Returns customer receives is $927.
International students can also benefit from a tax treaty with their home country. The US has income tax treaties with 65 countries, and under these treaties, residents may be eligible for reduced tax rates or exemptions from US income taxes. In such cases, the overpaid amount will be refunded to the student.
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Frequently asked questions
Yes, international students are required to file taxes in the US if they earn money in the country. This includes F-1 visa holders, even if they do not work during their studies.
International students may need to fill out Form 8843, which is a statement for exempt individuals required by the US government. They may also need to fill out Form 1040-NR or 1040NR-EZ, which are tax returns for non-resident aliens. Additionally, they may need Form W-2, which is a Wage and Tax Statement provided by their employer.
International students can mail their tax forms, along with copies of their W-2s, 1099s, and 1042-Ss, and a check for any amount owed to the Internal Revenue Service Center in Texas, USA. Alternatively, they can use a service like Sprintax, which charges a fee.
Yes, international students from countries with a tax treaty with the US may be able to claim exemption or reduction of income tax withholding if they meet certain requirements. For example, students from India can claim the standard deduction under the US-India Income Tax Treaty.
