TL;DR: F-1 and J-1 students are usually nonresidents for tax purposes during their first five calendar years. That means filing Form 8843 every year (even with no income), a Form 1040-NR if you had U.S. income, and claiming any tax treaty benefit yourself. Most mainstream tax software can't prepare a 1040-NR.
If you're an international graduate student in the U.S., your tax situation isn't a harder version of the domestic one. It's a different system. Different forms, different deductions, and different rules about which income is taxed and how. Getting it wrong is common, and most of the confusion comes from advice written for U.S. citizens.
This guide explains the basics for F-1 and J-1 students. If you're a U.S. citizen or green card holder, read our step-by-step filing guide instead. This article is general information, not tax or immigration advice, and your international student office or a tax professional who works with nonresident filers should confirm your specifics.
Are you a "nonresident" for tax purposes?
Tax residency is not the same as immigration status. For tax purposes, the IRS looks at how many days you've been physically present in the U.S. under the substantial presence test.
The key rule for students: F-1 and J-1 students are treated as exempt individuals, meaning their days in the U.S. generally don't count toward the test for five calendar years. Note that it's calendar years, not academic years or 365-day periods, and that part of a year counts as a full year. If you arrive in August 2026, 2026 is already year one.
In practice:
- During your first five calendar years as an F-1 or J-1 student, you're generally a nonresident alien for tax purposes.
- After that, you may become a resident alien for tax purposes and be taxed like a U.S. resident, with different filing rules. There are exceptions and extensions, so check your situation as you approach that fifth year.
Tax residency can differ from your status in other contexts. You might be a "resident" for state purposes or for university tuition while still being a nonresident for federal tax.
Form 8843: required even with zero income
Every nonresident F-1 or J-1 student must file Form 8843, Statement for Exempt Individuals, each year, even if you earned nothing. It's a short form that tells the IRS you're exempt from counting your days in the U.S. Skipping it can cause trouble later, because the IRS could assume you're a resident under the day-count rules.
If you have no other filing obligation, Form 8843 is often all you need to send. If you do have to file an income tax return, you attach Form 8843 to it.
Form 1040-NR: the nonresident income tax return
If you received U.S.-source income (a stipend, wages, taxable fellowship amounts, or scholarship money above tuition and required fees), you generally file Form 1040-NR rather than the regular Form 1040.
A few important differences from a resident return:
- You usually can't take the standard deduction. Nonresident aliens generally don't get it. There's a notable exception: students from India can generally claim it through the U.S.-India tax treaty.
- You typically can't file as married filing jointly.
- Filing status and credits are more limited. Many education credits don't apply.
- Most mainstream tax software doesn't support the 1040-NR. You'll need software or a preparer built for nonresident filers. This is the most common trap: a student files a regular 1040 by mistake, which can cause a rejected return or wrong tax.
The deadline depends on your income. Generally it's mid-April if you received wages subject to withholding, and mid-June if you didn't. Confirm the current dates in the IRS instructions each year.
What income is taxed, and how
Wages from an assistantship (W-2). Your university withholds federal income tax from your paychecks and reports it on a W-2. You'll fill out a Form W-4 with special instructions for nonresident aliens, and payroll usually helps.
Fellowship or scholarship income. For F and J visa holders, the taxable portion of a fellowship that isn't payment for services is generally subject to 14% federal withholding. This is reported on Form 1042-S instead of a W-2. As for U.S. citizens, amounts used for tuition, required fees, and required books and equipment are generally not taxable. Amounts for living expenses generally are.
Interest and other income. Most bank interest on U.S. deposits is generally not taxed for nonresident aliens, but other kinds of income can be. Ask before assuming.
Foreign income. Nonresident aliens are generally taxed only on U.S.-source income, so money from a job abroad or family support isn't usually taxable in the U.S. That changes if you become a resident alien for tax purposes.
Social Security and Medicare taxes
Nonresident F-1 and J-1 students working on campus for their university are generally exempt from Social Security and Medicare (FICA) taxes. If those taxes were withheld from your paycheck, ask payroll to check your tax status and correct it. Mistakes happen, especially in your first weeks, and refunds are easier to get through your employer than from the IRS.
Once you become a resident alien for tax purposes, FICA rules change, though some students employed by the school they attend may still qualify for a separate student exception. This is worth confirming with your payroll office.
Tax treaties: check whether your country has one
The U.S. has income tax treaties with dozens of countries, and many include provisions for students. Depending on the country, a treaty may exempt some or all of your stipend or wage income from U.S. income tax, for a set number of years.
To claim a treaty benefit through your employer, you generally submit a form to payroll, such as Form 8233 for wages or Form W-8BEN for scholarship or fellowship income. You then claim the benefit again on your 1040-NR.
Treaty terms differ a lot between countries, and they can have time limits and conditions. Your international office or the country-specific article of the treaty text will tell you what applies to you. Don't rely on a classmate's experience: a benefit that works for one nationality often doesn't exist for another.
State taxes
Federal residency doesn't decide your state situation. Most states have their own income tax, and many require nonresident or part-year returns even for students. Not every state honors federal tax treaty benefits, so income that's exempt federally may still be taxed by your state. See our guide to state taxes when you move for grad school.
Deadlines and a simple yearly checklist
Each year, run through this list:
- Confirm your tax residency status (nonresident or resident). Track your calendar-year count.
- File Form 8843, even if you had no income.
- Collect your forms: W-2, 1042-S, 1098-T, and any 1099s.
- Check treaty eligibility and make sure payroll has the right forms.
- Prepare a 1040-NR with software or a preparer that supports it, if you had U.S. income.
- File any required state return.
- Keep copies of everything you file. Past tax filings can be requested in later immigration processes, such as work visa or green card applications.
Common mistakes
- Using regular tax software and filing a 1040 as if you were a resident.
- Skipping Form 8843 because "I had no income."
- Missing that you've passed the five-year mark and are now a resident for tax purposes.
- Assuming a treaty applies automatically. You usually have to claim it.
- Ignoring state returns.
- Falling for tax scams. The IRS doesn't call, text, or email demanding immediate payment, so treat anyone who does as a scammer.
Where to get help
Your university's international student office often provides tax workshops and sometimes free access to nonresident tax software. The IRS publishes Publication 519, U.S. Tax Guide for Aliens, which is the reference for these rules, though it's dense. For anything complicated, a preparer who regularly works with nonresident students is worth the cost.
This article is for general information and is not tax, legal, or immigration advice. Tax rules and treaty terms change and depend on your visa, country, and situation, so verify details with the IRS, your international student office, or a qualified professional.