To file U.S. taxes as an international student, first work out whether you are a nonresident or resident alien for tax purposes, then gather your W-2, 1042-S, and immigration documents, and file the right combination of Form 8843 and Form 1040-NR (or Form 1040 if you have become a resident) by April 15. If you are on an F, J, M, or Q visa and had no U.S. income at all, you still owe the IRS a single form: Form 8843. Skipping it is not a neutral choice, because a history of unfiled returns can complicate visa renewals, status changes, and green card applications later on.
Are You a Nonresident or Resident for Tax Purposes
Your tax residency is separate from your immigration status, and it drives everything else on your return. The IRS uses the Substantial Presence Test, which counts days in the U.S. over a three-year weighted formula and treats you as a resident once the total reaches 183 days.1Office of the Law Revision Counsel. 26 USC 7701 – Definitions
Students on F, J, M, or Q visas get a large break here. During your first five calendar years in the U.S., you are an “exempt individual” and your days do not count toward the 183-day threshold at all.1Office of the Law Revision Counsel. 26 USC 7701 – Definitions So most international students in their first few years are nonresident aliens who file Form 1040-NR.
Once the five-year window closes, your days start counting. If you then meet the Substantial Presence Test, you become a resident alien, file Form 1040, and are taxed on your worldwide income like a U.S. citizen. Students staying beyond five years can sometimes remain nonresident, but only by affirmatively proving to the IRS that they do not intend to reside permanently in the U.S.
Documents to Gather Before You Start
Pull these together before you open any tax software:
- Your passport and F, J, M, or Q visa.
- Form I-20 (F and M students) or Form DS-2019 (J visa holders), which confirm your program dates and sponsorship.2Study in the States. Do I Need a Form I-20 or a Form DS-2019?
- Your Social Security Number, or an ITIN if you are not eligible for an SSN. You apply for an ITIN using Form W-7, submitted with your tax return and identification.
- Form W-2 for any wages.
- Form 1042-S for scholarships, fellowships, or treaty-exempt income.
- Any Form 1099 you received.
- Your I-94 arrival/departure record, which gives you the entry and exit dates needed for Form 8843 and the day-count on the Substantial Presence Test.
The Forms You File
Form 8843: Nearly Everyone Files This
If you are claiming exempt-individual status, you must file Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition. It applies to virtually every international student on an F, J, M, or Q visa during the five-year exempt period, regardless of whether you earned a cent of income. The form asks for your visa type, entry dates, and information about your academic program.3Internal Revenue Service. Form 8843 – Statement for Exempt Individuals and Individuals With a Medical Condition
If you are also filing Form 1040-NR, attach Form 8843 to it. If you had no U.S. income and are filing nothing else, mail Form 8843 on its own by the June 15 deadline that applies to nonresidents without U.S. wage income.
Form 1040-NR: If You Had U.S. Income
Nonresident aliens who earned U.S.-source income file Form 1040-NR, U.S. Nonresident Alien Income Tax Return. This is where you report wages from your W-2, taxable scholarship or fellowship amounts from your 1042-S, and any other income connected to a U.S. trade or business.3Internal Revenue Service. Form 8843 – Statement for Exempt Individuals and Individuals With a Medical Condition
Form 1040: If You Have Become a Resident Alien
Once you pass the Substantial Presence Test, you file the regular Form 1040 that U.S. citizens use, report your worldwide income, and gain access to the standard deduction and a broader set of credits. The transition can lower your U.S. tax on U.S. income while making your foreign income taxable, so it cuts both ways.
Scholarships, Wages, and Bank Interest
Not all of a scholarship is taxable. Amounts that pay for tuition and required fees at your school are generally tax-free under IRC Section 117. What is taxable is everything else the money covers: room and board, travel, living expenses, or optional equipment.4Internal Revenue Service. Topic No. 421, Scholarships, Fellowship Grants, and Other Grants If part of your scholarship is really pay for teaching or research, it is treated as wages and shows up on a W-2 instead of a 1042-S.
For nonresidents on F, J, M, or Q visas, taxable scholarship income is withheld at 14%. Other taxable fellowship income may be withheld at 30%, unless a treaty reduces or eliminates the tax.5Internal Revenue Service. Withholding Federal Income Tax on Scholarships, Fellowships, and Grants Paid to Nonresident Aliens
Interest on a U.S. bank, savings and loan, credit union, or insurance company deposit is generally not taxable to a nonresident alien, as long as it is not connected to a U.S. trade or business. To keep your bank from withholding on it, give the bank a completed Form W-8BEN rather than a Form W-9. Without a W-8BEN on file, some banks default to treating you as a U.S. person and withhold tax you do not owe.6Internal Revenue Service. Nontaxable Types of Interest Income for Nonresident Aliens
Tax Treaties and the FICA Exemption
Two provisions cut most international students’ U.S. tax bills.
The first is your country’s tax treaty with the U.S., if it has one. Many treaties include student-specific articles that exempt part or all of your scholarship income, fellowship grants, or wages up to a set dollar limit. To claim a treaty benefit, identify the specific treaty article on Schedule OI of your Form 1040-NR and report the exempt amount. Some situations also require Form 8833, Treaty-Based Return Position Disclosure; failing to disclose when required can trigger a $1,000 penalty per position.7Internal Revenue Service. Form 8833 – Treaty-Based Return Position Disclosure Treaty benefits apply only at the federal level, though — several states do not honor them.
The second is the FICA exemption. Nonresident alien students on F-1, J-1, M-1, or Q visas do not owe Social Security or Medicare tax on wages earned for work that fits the purpose of their visa, including on-campus jobs, Curricular Practical Training, and Optional Practical Training.8Internal Revenue Service. Foreign Student Liability for Social Security and Medicare Taxes The statutory carve-out covers services performed by a nonresident alien temporarily present under one of these visas while carrying out its purpose.9Office of the Law Revision Counsel. 26 USC 3121 – Definitions The exemption ends once you become a resident alien for tax purposes, and it does not cover F-2, J-2, or M-2 spouses and dependents, or work outside the scope of your visa.
If your employer withheld FICA taxes by mistake, ask them to correct it and refund you directly. If they will not, you can file Form 843 with the IRS to claim the refund yourself.10Internal Revenue Service. Instructions for Form 843
Deductions and Credits You Can (and Cannot) Claim
Nonresident aliens cannot claim the standard deduction. The only exception is students and business apprentices from India, who may claim it under Article 21 of the U.S.-India income tax treaty.11Internal Revenue Service. Nonresident – Figuring Your Tax
On Form 1040-NR you are limited to itemized deductions tied to income effectively connected with a U.S. trade or business. You can deduct state and local income taxes (up to $10,000) and certain charitable contributions, but much of what U.S. citizens can deduct is off the table.12Internal Revenue Service. Publication 519 – U.S. Tax Guide for Aliens
The American Opportunity Tax Credit and the Lifetime Learning Credit are generally unavailable to nonresidents. The narrow paths to them are being married to a U.S. citizen or resident and filing jointly, or electing to be treated as a resident for the full year. Schools are not required to send Form 1098-T to nonresident alien students unless the student requests it, and receiving one generally does not help on a nonresident return because the credits are out of reach anyway.13Internal Revenue Service. Education Credits – Questions and Answers
Once you file Form 1040 as a resident alien, the standard deduction, education credits, and the full itemized-deduction list become available.
Deadlines and How to File
The standard deadline is April 15 for the previous tax year. Nonresident aliens who did not receive any wages subject to U.S. income tax withholding get an automatic extension to June 15.14Internal Revenue Service. Taxpayers Who Missed the April Tax Filing Deadline Should File as Soon as Possible If you have W-2 wages, your deadline is April 15, and penalties and interest start running the day after if you owe.
Form 1040-NR is now e-fileable, and the IRS actively encourages it. Paid preparers are generally required to e-file 1040-NR returns.15Internal Revenue Service. Instructions for Form 1040-NR (2025) One practical trap: mainstream consumer tax software such as TurboTax and H&R Block generally cannot prepare Form 1040-NR. Most nonresident students use specialized products like Sprintax or Glacier Tax Prep, which are built for nonresident returns and walk through the treaty, FICA, and Form 8843 questions. Many universities offer free or discounted access through their international student office.
If you mail Form 1040-NR, send it with no payment to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215. With a payment, mail it to Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303.16Internal Revenue Service. International – Where to File Forms 1040-NR, 1040-PR, and 1040-SS
State Taxes Are a Separate Filing
Federal is not the whole story. If you lived or earned money in a state with an income tax, you almost certainly owe a state return too. State residency rules run independently from the federal ones, so you can be a federal nonresident and a state resident at the same time if the state defines residency by domicile or days present.
A few states impose no wage income tax at all. Where a state does tax income, check whether it recognizes federal tax treaties. Roughly a dozen states do not, meaning income exempted on your federal return can still be fully taxable on your state return. Each state has its own nonresident and part-year forms; your international student office is usually the fastest way to find the right ones.
If You Skip Filing
Filing is not optional just because you earned little or nothing. Form 8843 is a required filing for exempt individuals even when there is no income to report.
If you owe tax and do not file, the IRS imposes a failure-to-file penalty of 5% of the unpaid tax for each month the return is late, up to 25%. For returns due after December 31, 2025, the minimum penalty when a return is more than 60 days late is $525 or 100% of the unpaid tax, whichever is less. Interest runs on the unpaid tax and on the penalties.17Internal Revenue Service. Failure to File Penalty
The immigration side matters just as much. USCIS treats tax compliance seriously when reviewing visa renewals, changes of status, and green card applications, and a pattern of unfiled returns can be weighed as evidence of poor moral character in naturalization decisions. Filing each year you are in the U.S., even a bare Form 8843, keeps that record clean.