F-1 international student tax return guide for 2026

An international student US tax return for 2025 depends first on federal tax residency. A nonresident F-1 student with taxable US income usually files Form 1040-NR by April 15 or June 15, 2026, while an exempt individual must file Form 8843 even with no income.

A correct F1 student tax return separates income-tax filing from the statement used to exclude days under the substantial presence test. This foreign student tax return guide covers wages, scholarships, OPT, CPT, FICA, treaty claims, state returns, and the change to resident-alien treatment for the 2025 tax year.

The IRS guidance for foreign students and scholars explains that immigration status and tax residency are related but not identical.

The 4-row answer is simple: no income often means Form 8843 only; wages usually mean Form 1040-NR plus Form 8843; treaty income may require Forms 8233 or W-8BEN; a resident alien usually files Form 1040.

F-1 visa: What is it?

An F-1 visa permits academic study at a US school approved to enroll international students. For tax purposes, the key issue is whether the student is a nonresident or resident alien in 2025, not whether the visa itself remains valid for all 12 months.

The US Department of State student visa guidance distinguishes F visas for academic study from M visas for vocational study. F-2 and M-2 dependents may also need Form 8843 when their days are excluded from the substantial presence test.

The practical connection between F1 visa and taxes is that authorized study status may permit excluded days, but it does not exempt wages, taxable scholarships, or other US-source income from federal income tax.

Academic and vocational student visa types

F-1 and M-1 are the 2 student classifications most relevant to this article. Their tax-form obligations can overlap, but their employment rules differ: F-1 students may qualify for CPT or OPT, while M-1 practical training is narrower and normally follows completion of the program.

The Department of Homeland Security student resource explains the immigration rules that control authorized study and work. Tax residency and filing must still be tested under the Internal Revenue Code.

The tax decision turns on 2 facts – whether days are excluded and whether the student received reportable US income.

Substantial presence test

The substantial presence test decides whether a person is a US resident alien by counting at least 31 days in 2025 and 183 weighted days over 2023–2025. Qualifying F, J, M, or Q students can exclude days for up to 5 calendar years when they file Form 8843.

An “exempt individual” is exempt from counting qualifying days, not exempt from income tax. The IRS substantial presence test uses all current-year days, one-third of prior-year days, and one-sixth of second-prior-year days.

The following 3 steps determine F1 visa tax residency for 2025:

1. Count every day present in the United States during 2025 unless an exclusion applies.
2. Add one-third of countable 2024 days and one-sixth of countable 2023 days.
3. Confirm at least 31 countable days in 2025 and a weighted total of at least 183 days.

Based on our client scenario at TFX: A student arrived on December 20, 2021. The years 2021, 2022, 2023, 2024, and 2025 use the 5-calendar-year student exclusion, so 2026 requires a fresh residency analysis even though the student had not spent 60 full months in the United States.

Prior F, J, or M student years are cumulative for this purpose. A person who studied on J-1 status for 2 years and later returns on F-1 status does not receive a new 5-year period merely because the visa category changed.

After the fifth calendar year, the student counts days unless a limited facts-and-circumstances exception applies. The TFX guide to resident and nonresident aliens explains the filing consequences after the test changes a student’s status.

An F1 student resident alien tax result is not automatic on January 1 of year 6. The student must apply the formula, consider the closer-connection or treaty rules when available, and identify the correct residency starting date.

 

The five-year rule does not mean five full years

The 5-year student rule counts calendar years, including partial years. A student who first enters the United States on December 29 uses year 1 before spending 3 full days in the country, and earlier F, J, or M student years can reduce the remaining exclusion period.

The IRS tax-residency examples show that excluded-day status is measured by calendar year. This rule is central to F1 visa tax residency because it prevents students from treating the exclusion as a rolling 60-month period.

Timeline 1 – first entry late in the year

The following 5 points show how a December 2021 arrival is counted:

1. 2021 – year 1, even if the arrival was December 20.
2. 2022 – year 2.
3. 2023 – year 3.
4. 2024 – year 4.
5. 2025 – year 5; countable-day analysis normally begins in 2026.

Timeline 2 – prior student status

A student spent 2020 and 2021 in J-1 student status, left the country, and returned in August 2024 on F-1 status. The years 2024, 2025, and 2026 use years 3, 4, and 5 of the lifetime student period, so the next analysis starts in 2027.

A late entry date does not postpone F1 visa tax residency counting. Keep entry records, prior Forms 8843, and visa history together because each prior student year can affect the current filing position.

Do international students pay taxes in the US?

International students pay federal income tax on taxable US-source income even when they are nonresident aliens. For 2025, wages connected with authorized US work are usually taxed at graduated rates, while certain passive income is taxed at 30% or a lower treaty rate.

The IRS rules for taxation of nonresident aliens divide income into effectively connected income, or ECI, and fixed, determinable, annual, or periodic income, commonly called FDAP. This distinction controls how taxes for F1 students are calculated.

There is no universal minimum-income rule that lets every nonresident student ignore taxable wages. A filing obligation can arise from any amount of taxable US trade-or-business income, although a return may not be required when all income was fully withheld at source and no refund or treaty claim is needed.

The 6 common income categories below show whether a nonresident student usually reports the item on Form 1040-NR.

 

A TFX explanation of when foreigners pay US tax gives more detail on source rules. The correct income tax for F1 students depends on residency, source, connection to a US trade or business, and any treaty article.

The label “F1 visa tax” does not describe one fixed rate. The return must separate ECI from FDAP, apply the 2025 rate schedule, and disclose any claimed treaty benefit.

How income tax for F-1 students is calculated

Income tax for F-1 students is calculated by classifying each payment as ECI, FDAP, exempt scholarship, treaty-exempt income, or foreign-source income. For 2025, ECI uses graduated rates beginning at 10%, while FDAP is commonly taxed at 30% unless a treaty lowers it.

IRS Publication 519 is the primary guide for this calculation. Wages from authorized OPT, CPT, or on-campus work are usually ECI; dividends and certain other passive payments are generally reported on Schedule NEC at the statutory or treaty rate.

The following 4 steps organize the calculation:

1. Determine nonresident, resident, or dual-status treatment for 2025.
2. Classify each income item and identify any statutory or treaty exemption.
3. Subtract deductions permitted to that filing status.
4. Apply the 2025 rates, then compare the result with federal withholding and estimated payments.

Based on our client scenario at TFX: A single nonresident F-1 student earned $20,000 of taxable W-2 wages, had no treaty exemption or allowable deduction, and had $2,200 withheld. Using the 2025 rate brackets for illustration, tax is $1,192.50 on the first $11,925 plus $969 on the remaining $8,075, or $2,161.50; the filed return may use the IRS tax table and whole-dollar rounding.

The example shows why taxes for F1 students cannot be estimated from withholding alone; the final refund or balance due comes from the completed return. For income tax for F1 students, use taxable income after allowed deductions rather than gross pay. It also avoids applying the $15,750 resident standard deduction to a nonresident who does not qualify for the India treaty exception.

A second income stream can use a different rate on the same return. A single income tax for F1 students calculation may therefore combine graduated and flat-rate schedules. A student with ECI wages and US dividends may calculate wages at graduated rates and dividends at 30% or the applicable treaty rate.

The F1 visa tax outcome also changes when the student becomes a resident alien. These taxes for F1 students then extend to worldwide income. Resident aliens generally file Form 1040 and report worldwide income, subject to the same deductions and credits available to other residents.

Do international students file tax returns in the US?

International students file different federal forms based on 3 factors: tax residency, taxable US income, and whether days are excluded under the student rule. For 2025, a nonresident with taxable income usually files Form 1040-NR plus Form 8843; an exempt student with no income must file Form 8843 alone.

A US tax return for international students is not the same as Form 8843. Form 1040-NR calculates tax, reports income, and claims refunds or treaty positions; Form 8843 is an information statement supporting the exclusion of days from the substantial presence test.

Review the TFX comparison of Form 1040 and Form 1040-NR before selecting a return. The IRS also explains filing rules for foreign students and exchange visitors.

The table below gives the usual student visa tax return and Form 8843 combination for 4 common situations.

 

The tax return type for international students should be determined before software is selected. Filing Form 1040 as a nonresident can incorrectly claim a standard deduction or credit, while filing Form 1040-NR as a resident can omit worldwide income and foreign reporting.

Which form should an international student file?

A student chooses among 5 filing paths for 2025: Form 8843 alone, Form 1040-NR with Form 8843, Form 1040, a dual-status filing, or a state return. The correct form follows federal residency and income, not the visa label printed on Form I-20.

The IRS Form 1040-NR page confirms that nonresident alien individuals use that return. An international student US tax return may also include Schedule OI, Schedule NEC, Form 8233 records, or Form 1042-S information depending on the income.

The 5-row form chooser below identifies the usual starting point, but a treaty or residency election can change the result.

 

The F1 student tax return chosen in software should match this analysis. The tax return type for international students must also match any dual-status period. A provider that supports only Form 1040 is not suitable for a nonresident who needs Form 1040-NR.

Required tax documents

F-1 students should gather at least 11 document categories before preparing a 2025 return. The file should establish identity, immigration history, US entry and exit dates, income, withholding, treaty claims, and any prior filing position so Form 1040-NR and Form 8843 use consistent facts.

The following 11 items support accurate F1 tax filing:

1. Passport identification page and visa documents.
2. Form I-20 and any employment authorization records.
3. I-94 and a complete 2023–2025 travel history.
4. Form W-2 for wages.
5. Form 1042-S for scholarships, treaty-exempt wages, or other US-source payments.
6. Forms 1099 for interest, dividends, or other payments.
7. The prior federal and state returns, including Forms 8843.
8. Social Security number or ITIN documentation.
9. Tuition, required fee, book, scholarship, and stipend records.
10. Forms 8233 or W-8BEN and the applicable treaty article.
11. State income and withholding statements.

Use the TFX tax documents checklist to organize records before filing. The IRS foreign-student filing page also identifies the returns and statements tied to student status. A missing 1042-S or incomplete travel history can change both income reporting and residency.

Tax filing for F1 students becomes faster when records are reconciled first. A complete F1 student tax return should match every income statement to the return. Compare W-2 and 1042-S totals with payroll records, and confirm that every dependent filing Form 8843 has a separate signed form.

Tax filing for F-1 students

Tax filing for F1 students in 2026 covers 7 connected topics: federal filing, scholarships, OPT, CPT, FICA, deductions, and refunds. The first decision is 2025 tax residency; the second is whether any US-source income, withholding, or treaty claim creates a return requirement.

Use the sections below as jump points for filing requirements, scholarships, OPT, FICA, CPT, deductions, and refunds.

An F1 student visa tax filing may require more than one form, and each dependent prepares a separate Form 8843. The following sections explain the rules without treating immigration authorization as a tax exemption.

Do F-1 international students have to file tax returns?

An F-1 student must file Form 1040-NR for 2025 when a nonresident has taxable US trade-or-business income, needs a refund, or must disclose a treaty position. A qualifying exempt individual with no return requirement still files Form 8843, while a resident alien usually files Form 1040.

The following 3 scenarios determine whether an F1 student file tax return obligation exists:

1. No taxable income: File Form 8843 if days are excluded, but no Form 1040-NR is usually required.
2. Taxable US income or refund claim: File Form 1040-NR and attach Form 8843 when claiming excluded days.
3. Resident alien: File Form 1040 and report worldwide income, unless dual-status rules apply.

The 2025 Instructions for Form 1040-NR set the filing and deadline rules. A student without an SSN who needs a tax return may need an ITIN; see the TFX ITIN guide for nonresidents.

An F1 visa student tax return can be required even when payroll withholding appears sufficient. When a treaty form conflicts with payroll, the F1 visa student tax return must reconcile both records. Filing is also how the student claims overwithheld federal income tax, reports a treaty benefit, or corrects the wrong return type.

A valid F1 tax return starts with residency, and every treaty claim must match the supporting form. Using Form 1040 because it offers a larger deduction does not make a nonresident eligible for that form.

F-1 students with scholarships, grants or stipends

Scholarship treatment depends on how at least 5 payment categories are used. Tuition and required course fees can qualify for exclusion, while room, board, travel, optional equipment, and compensation for teaching or research are usually taxable unless a specific Internal Revenue Code or treaty rule applies.

The IRS foreign-student scholarship rules distinguish qualified scholarship amounts from taxable payments. Form 1042-S commonly reports taxable scholarship or treaty-exempt income, but the form label is not the final tax treatment.

The 5-row table shows the usual federal result; the student must confirm the award terms and treaty article.

 

A tuition tax return for international student filing does not mean tuition itself produces a refund. The return reports taxable items and withholding; a qualified scholarship exclusion removes eligible amounts from income rather than creating a refundable credit.

An F1 visa tax exemption for scholarship income varies by treaty country, residency under the treaty, payment type, and time limit. Noncompensatory treaty scholarship claims may use Form W-8BEN, while compensatory service income generally uses Form 8233.

Taxable scholarship payments to qualifying F, J, M, or Q nonresidents may be withheld at 14% rather than the general 30% rate, subject to the payment and residency rules. A treaty can reduce the rate further.

Keep the scholarship letter, school account statement, Form 1042-S, and proof of required expenses for at least 3 years after filing. Those records support the split between excluded tuition and taxable living costs.

Do F-1 international students have to pay taxes on OPT?

OPT wages are subject to federal and usually state income tax because OPT is authorized employment related to the student’s field. For 2025, OPT does not automatically change F-1 immigration status or tax residency, so a nonresident may still file Form 1040-NR plus Form 8843.

The following 5-item checklist supports tax filing for OPT students:

1. Complete Form W-4 using the nonresident instructions when applicable.
2. Confirm the employer issued Form W-2 by February 2, 2026.
3. Determine whether Form 1040-NR or Form 1040 applies.
4. Attach Form 8843 if qualifying days were excluded.
5. Check the state return rules where the work was performed.

The TFX Form W-4 guide explains the withholding form. The IRS requires a nonresident employee to follow special Form W-4 instructions rather than claiming a standard resident withholding position.

Tax filing for OPT students should reconcile W-2 boxes 1 and 2 with payroll. If Social Security and Medicare taxes appear in boxes 4 and 6, test the FICA exemption separately instead of assuming the employer was right.

OPT compensation is part of F1 tax filing even when the employer calls the role an internship. The tax result follows the payment and residency facts, not the job title.

A 24-month STEM OPT extension does not create a separate federal tax category. Keep the employment authorization document, I-20 endorsement, job dates, and employer payroll records because they support both authorized-work status and the period tested for FICA.

Federal residency and payroll-tax status must be checked separately. A student can remain in F-1 immigration status while becoming a resident alien for federal tax purposes.

FICA taxes on OPT and CPT

A nonresident F-1 student is usually exempt from Social Security and Medicare taxes on authorized OPT, CPT, or on-campus work connected with the visa’s purpose. For 2025, the employee rates are 6.2% Social Security plus 1.45% Medicare, a combined 7.65%.

The IRS foreign-student FICA guidance ties the exemption to nonresident status and authorized employment. It is not an automatic 5-year payroll holiday, and a resident alien is generally subject to FICA unless another exception, such as the school-employment student exception, applies.

The 5-row table separates the most common FICA outcomes for student employment.

 

F1 students' tax exemptions for FICA do not exempt OPT or CPT wages from federal income tax. Payroll must still withhold income tax based on Form W-4 and any properly claimed treaty benefit.

An F1 visa tax exemption from FICA should be corrected first through the employer. If the employer will not issue a full refund, the student can file Form 843 with Form 8316 and the documents listed by the IRS.

Based on our client scenario at TFX: An exempt nonresident student had 7.65% withheld from $10,000 of authorized OPT wages. The erroneous withholding is $620 of Social Security tax plus $145 of Medicare tax, or $765 total.

The student exemption does not extend to employment by an F-2, J-2, or M-2 dependent merely because the principal visa holder is exempt.

Read the TFX explanation of Social Security tax for nonresidents before submitting a refund request.

 

Do F-1 international students have to pay taxes on CPT?

CPT wages are subject to federal income tax and may be subject to state tax, even though the work is authorized through the student’s curriculum. For 2025, a nonresident F-1 student normally reports taxable CPT wages on Form 1040-NR and attaches Form 8843 when excluding days.

The IRS FICA rules for foreign students treat authorized CPT differently from unauthorized work. F1 visa CPT taxes must be separated into income tax, state tax, and FICA rather than described as one payroll charge.

The following 4 checks apply to CPT wages:

1. Confirm CPT authorization appears on Form I-20 before work begins.
2. Match Form W-2 wages and federal withholding to payroll records.
3. Test nonresident versus resident status for the 2025 tax year.
4. Review W-2 boxes 3–6 for Social Security and Medicare withholding.

Tax filing for F1 students with CPT income follows the same residency analysis as other F-1 employment. A resident alien reports the wages on Form 1040 and is generally subject to FICA; a nonresident usually files Form 1040-NR and may qualify for the student FICA exemption.

F1 visa CPT taxes do not create a special federal return. The controlling forms are Form 1040-NR or Form 1040, Form 8843 when applicable, and the state return required by the work location.

Remote CPT work can create source income where the student physically performs the services. Check that state’s rules even when the employer’s office is elsewhere.

Standard deduction: Can F-1 students claim it?

Most nonresident F-1 students cannot claim the standard deduction on Form 1040-NR. For 2025, a resident alien filing single may claim $15,750, while a qualifying student or business apprentice from India may claim the standard deduction under Article 21(2) of the US–India treaty.

The 2025 Instructions for Form 1040-NR contain the treaty exception. The July 2025 federal tax law increased the resident single and married-filing-separately standard deduction from the earlier $15,000 inflation amount to $15,750.

The 3-row table shows when the 2025 standard deduction can enter an F-1 filing.

 

F1 student tax deductions are not limited to the standard deduction question. Nonresidents may claim specific itemized deductions allowed by Form 1040-NR, while resident aliens use the regular Form 1040 rules.

Review standard versus itemized deductions before applying a resident deduction to a nonresident return. The filing status and treaty article must support the amount on the F1 tax return. A nonresident should not enter $15,750 merely because resident software prefilled the 2025 amount.

Tax credits and deductions for F-1 students

F-1 tax benefits fall into 3 different categories: deductions reduce taxable income, credits reduce tax, and exemptions remove an income item or payroll tax from the base. For 2025, most nonresident students cannot claim education credits, the earned income credit, or the standard deduction.

The IRS rules for figuring nonresident tax identify the limited deductions and credits available on Form 1040-NR. A resident alien may qualify under the regular Form 1040 rules if all eligibility requirements are met.

The 6-row table distinguishes the main F1 student tax deductions, credits, and exemptions.

 

The F1 student tax deductions should not be used to describe every tax benefit. A treaty exclusion is an exemption, while the American Opportunity Tax Credit is a credit of up to $2,500 for an eligible resident filer.

A Form 1098-T is evidence of tuition reporting, not proof of credit eligibility. Resident treatment, qualified expenses, enrollment status, and the other Form 8863 rules must all be satisfied.

Treaty relief should be entered as an exemption or reduced rate under the treaty instructions, not relabeled as a deduction. The return and Schedule OI should identify the country and article when disclosure is required.

Keep receipts and school statements supporting any F1 student tax deductions claimed. The IRS can request the amount, date, purpose, and payee for an itemized deduction or education credit.

How international students claim a tax refund

An F-1 student can receive a federal refund when 2025 income-tax withholding exceeds the final Form 1040-NR or Form 1040 liability, a treaty benefit reduces tax, or FICA was withheld in error. Form 1098-T alone does not create a refund, and income-tax and FICA claims use different procedures.

A tax refund for international students based on federal income tax is claimed on the annual return. The IRS Where’s My Refund tool can show status about 24 hours after a current-year e-file or 4 weeks after a paper filing.

A foreign student tax return should report every W-2 and 1042-S payment, even when the purpose is to claim a refund. An amended foreign student tax return should also reconcile treaty-exempt amounts with Form 1042-S. Missing an income statement can delay processing or cause the IRS to adjust the return.

The following 2 refund paths must be kept separate:

1. Income-tax refund: File Form 1040-NR or Form 1040 and report withholding from Forms W-2 and 1042-S.
2. FICA refund: Ask the employer first; if unresolved, file Form 843 and Form 8316 with supporting documents.

The refund statute also limits a tax refund for international students. Timing matters for any tax refund for international students. A late filer should generally act within 3 years of filing the original return or 2 years after paying the tax, subject to the detailed lookback rules.

Most electronically filed individual returns are processed within 21 days, but a Form 1040-NR with treaty documents or identity checks can take longer. Use the tracker rather than treating 21 days as a guaranteed payment date.

Direct-deposit instructions are another F1 tax return issue. Under the 2026 IRS refund-payment changes, a return without bank information is still processed, but the refund may be held until the taxpayer supplies deposit details or requests a paper check.

OPT, CPT, or treaty income? Confirm the right forms before filing.

Learn more

F-1 visa tax treaty exemptions

F1 visa and taxes intersect through treaties. A treaty can reduce or eliminate US tax on 4 broad categories – service income, scholarships, interest or dividends, and remittances – but the result depends on the treaty country, article, income type, and time limit. Visa nationality alone does not establish treaty residency.

The IRS treaty index provides the current treaty and protocol text. Read both because later protocols can change an older student article, and confirm that the treaty was in force for the 2025 payment.

The 4-row table shows the forms commonly connected with an F1 visa tax exemption claim.

 

Use the TFX Form 8233 guide for compensatory personal-service income. A payer may still report exempt payments on Form 1042-S, so a zero-withholding form should not be omitted from the return review.

F1 students tax exemptions under treaties are not uniform, and taxes for F1 students can differ by country and income type. The student article in one treaty may exempt a fixed wage amount for 5 years, while another treaty may cover only remittances or scholarship payments.

A treaty claim should match the withholding document before the return is filed. Form 8233 is given to the withholding agent for qualifying compensation, while Form W-8BEN is commonly used for noncompensatory scholarship or passive income claims.

Some student articles impose an annual dollar limit, a maximum number of years, or a retroactive-loss rule if the person stays beyond the permitted period. Read the article and protocol rather than copying a classmate’s treatment.

Treaty residence is usually based on where the student was a resident immediately before entering the United States. The IRS claiming-treaty-benefits guidance also warns that resident-alien status does not always end a student benefit when a saving-clause exception preserves it. A material treaty-based return position may also require Form 8833 unless a disclosure exception applies.

Form 8843

Form 8843 supports the exclusion of qualifying US days for the substantial presence test; it is not an income-tax return. For 2025, each F, J, M, or Q individual claiming exempt days files a separate form by the applicable Form 1040-NR due date.

See the TFX Form 8843 guide and the IRS Form 8843 page. This third international student US tax return decision is whether Form 8843 is filed alone or attached to Form 1040-NR.

What is Form 8843?

Form 8843 is a 2-page statement used by certain foreign students, teachers, trainees, professional athletes, and people with medical-condition days. An F-1 student completes the general information and student section to explain why qualifying days do not count toward the substantial presence test.

The official 2025 Form 8843 asks for visa status, US presence, school information, and prior-year details. “Exempt individual” on this form means exempt from counting days, not exempt from federal income tax.

A person who files Form 1040-NR attaches Form 8843 to the return. A person with no return requirement signs and mails Form 8843 separately for 2025.

Who must file Form 8843?

Each qualifying person files a separate Form 8843 for 2025, including an F-2 or M-2 spouse or child whose days are excluded. A dependent is not included on the student’s form, and a person filing only Form 8843 can leave the US taxpayer-identification-number box blank if none exists.

The IRS exempt-student rules explain the student categories and 5-calendar-year limit.

The 5-row table applies the 1-form-per-person rule to students, dependents, and standalone filers.

 

The second F1 student file tax return question is whether Form 1040-NR is also required. Income, withholding, and treaty facts control that return; Form 8843 controls excluded days.

A standalone filer does not apply for an ITIN solely to complete Form 8843. If Form 1040-NR is also required and the student is not eligible for an SSN, Form W-7 may be filed with the return.

How to fill out Form 8843

An F-1 student completes Form 8843 in 5 steps: identifying information, visa history, US presence, the student section, and signature. For the 2025 form, use exact entry and exit records, identify the school and designated official, and attach the form to Form 1040-NR when required.

The following 5-step process covers the core entries:

1. Enter the 2025 tax year, name, US address, foreign address, and identification number if one exists.
2. Complete Part I with visa type, date of first US entry, and days present in 2023, 2024, and 2025.
3. Complete Part III for students, including school and program information.
4. Answer the prior-year and compliance questions using immigration records.
5. Sign and date a standalone form, or attach it to the signed Form 1040-NR.

Use the official Form 8843 PDF and the detailed TFX article rather than copying a prior-year form. The 4 common errors are using the wrong tax year, omitting the signature, miscounting travel days, and combining dependents.

Keep the signed Form 8843 and proof of mailing with the F1 student tax return records when the form is filed alone. Those records support later residency calculations.

Use I-94 travel history as a starting point, then reconcile it with passport stamps and trips to Canada or Mexico. Part III is for students; Part II is for teachers or trainees, so an ordinary F-1 student should not complete Part II merely because the school calls an activity “training.”

Every spouse and child signs a separate form when required. If a dependent is too young to sign, follow the signature rules for a parent or guardian and retain proof of authority.

Is there a deadline for filing Form 8843?

For the 2025 tax year, Form 1040-NR and attached Form 8843 are due April 15, 2026 when the student received wages subject to US withholding. If there were no such wages, the federal due date is June 15, 2026, including for a standalone Form 8843.

The 2025 Form 1040-NR instructions control these dates. Form 4868 extends the filing deadline to October 15, 2026, whether the original due date was April 15 or June 15, but it does not extend the time to pay tax.

A separate, discretionary 2-month extension to December 15, 2026 is available to filers already abroad, but only by written letter to the IRS after Form 4868 has been filed. Form 4868 alone cannot reach December 15.

The 2-row deadline table separates wage filers from students without wages subject to withholding.

 

A standalone Form 8843 is mailed to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. It is not e-filed by itself, although Form 8843 may be included with an electronically filed Form 1040-NR when supported by the provider.

Timely F1 tax filing preserves a clear residency record. Tax filing for F1 students should be completed by the applicable April 15 or June 15 deadline. Use certified mail or another trackable method for a paper filing and retain the delivery record with the 2025 form.

 

State tax returns

State tax for F1 students depends on where the student lived and worked, state-source income, withholding, and each state’s filing threshold. For 2025, California, New York, Massachusetts, and Illinois have individual income taxes, while Texas and Florida do not impose a broad personal income tax.

The federal F-1 exemption from counting days does not control state residency. A state can use domicile, permanent place of abode, days, or income-source rules that differ from the federal substantial presence test.

The 6-state comparison identifies the usual nonresident form or the absence of a broad individual income-tax return.

 

California students should check the Form 540NR requirements, while New York students can review Form IT-203. Massachusetts uses Form 1-NR/PY, and Illinois nonresidents generally use Schedule NR.

A TFX guide to state taxes for expats and movers explains why federal and state residency can diverge. State tax for F1 students can also arise from remote work performed in one state for an employer located in another.

Withholding does not prove that a state return is required, but a return is normally needed to claim a refund. The Federation of Tax Administrators directory links to all 50 state revenue agencies. Check the revenue agency for the work state and residence state before filing.

Local rules can also affect state tax for F1 students. Cities such as New York City generally tax residents rather than nonresidents, while other local jurisdictions can impose wage or school-district taxes under separate rules.

State extensions do not necessarily extend payment time. Confirm the original due date, extension form, and refund deadline with each revenue agency.

Tax filing for M-1 students

M-1 students use the same 5-calendar-year federal exempt-individual rule as F-1 students, but their employment authorization is narrower. For 2025, an M-1 nonresident files Form 8843 while excluding days and Form 1040-NR when taxable US income, a refund, or treaty reporting requires it.

The 4-row table shows that M-1 students may file Form 8843 alone, Form 1040-NR, or Form 1040.

 

The key rule is that M-1 status can require Form 8843 even when no income-tax return is due.

The DHS M-1 practical-training guidance confirms that practical training is the M-1 work-permission route. The tax treatment of wages follows authorization, residency, and source. An M-1 resident alien generally reports worldwide income and pays FICA unless another payroll exception applies.

M-1 student visa: What is it?

An M-1 visa permits vocational or other recognized nonacademic study. Employment is more restricted than under F-1 status, and authorized practical training generally occurs after completion of the course for a period tied to the program, subject to a 6-month maximum.

The State Department student visa page distinguishes M-1 vocational study from F-1 academic study. Unauthorized work can affect immigration status and does not qualify for the student FICA exemption. The DSO recommendation and USCIS employment authorization should be in place before practical training begins.

Are there any M-1 student tax forms?

M-1 students may need 4 federal forms or form groups: Form 8843, Form 1040-NR, Form 1040, and payroll or treaty documents. The form choice depends on 2025 tax residency and income, not on whether the program was academic or vocational.

The IRS foreign-student page covers M-status students.

The 4-row table matches M-1 income and residency facts to the most common federal form.

 

The federal form changes only when the student’s residency or income changes – not because M-1 is a vocational visa.

M-1 practical training wages are generally subject to federal income tax. The IRS student FICA exemption can apply to authorized services while the worker remains a nonresident alien.

Form W-2 should show wages and federal withholding, and Form 1042-S may show scholarship or treaty income. A state return may also be required where the services were performed.

Once the M-1 student becomes a resident alien, worldwide income and regular Form 1040 rules apply.

Tax filing when changing from F-1 to H-1B

Tax filing for F1 to H1B requires a date-specific review because FICA treatment can change on the H-1B effective date while federal income-tax residency still depends on the 2025 substantial presence test. A common October 1 status change does not automatically create resident status for the full year.

The IRS H-1B payroll guidance states that the F-1 student FICA exemption ends when H-1B status becomes effective. Payroll should begin Social Security and Medicare withholding on that date.

The following 4-point October timeline illustrates the transition:

1. January 1–September 30 – F-1 rules apply, including exempt-day treatment when eligible.
2. October 1 – H-1B status becomes effective, and FICA withholding begins.
3. October 1–December 31 – 92 H-1B days count toward the substantial presence test.
4. Filing season – apply the full 2023–2025 day formula to determine Form 1040-NR, Form 1040, or dual-status treatment.

Tax filing for F1 to H1B can still include Form 8843 for the F-1 period. If only 92 days are countable in 2025 and earlier days were excluded, the student may remain a nonresident for the year, but prior countable days can change that conclusion.

A TFX guide to dual-status returns explains filings when residency begins during a year. A dual-status taxpayer often files one return with a statement for the other period and faces limits on the standard deduction and credits.

Payroll reconciliation is part of tax filing for F1 to H1B. Compare the H-1B approval effective date with W-2 Social Security and Medicare wages so FICA begins neither too early nor too late.

What changes when an F-1 student becomes a resident alien?

F1 student resident alien tax treatment changes the federal return from Form 1040-NR to Form 1040 and expands the income base from US-source income to worldwide income. For 2025, a resident single filer may claim a $15,750 standard deduction and can face foreign-account reporting above $10,000.

The IRS Topic 851 residency guidance confirms that resident aliens generally use the same income-tax rules as US citizens. The change can also affect credits, FICA, treaty claims, and Forms 8938 or FinCEN Form 114.

The 6-row comparison shows the main federal differences after residency changes.

 

The second F1 student resident alien tax issue is the starting date. Passing the test during 2025 can produce a dual-status year rather than a full-year resident return, unless an election or other rule changes the period.

The TFX Form 8840 guide explains one exception for a person present fewer than 183 actual days who has a closer connection to another country. Students should not assume that filing Form 8840 is available without testing every condition.

A treaty tie-breaker can modify F1 visa tax residency. A treaty-based nonresident may still have Form 1040-NR and Form 8833 obligations even after meeting the statutory substantial presence test.

Foreign reporting is another F1 student resident alien tax consideration. An unmarried resident living in the United States generally reaches the Form 8938 threshold above $50,000 on December 31 or $75,000 at any time, while FBAR uses a separate $10,000 aggregate-account test.

FBAR is filed electronically with FinCEN, not attached to Form 1040, and has an automatic extension from April 15 to October 15. Form 8938 is attached to the federal income-tax return when its threshold is met.

A resident student should also review foreign scholarships, bank interest, pensions, and investments that were outside Form 1040-NR. Worldwide reporting can create forms beyond the income-tax return even when no additional US tax is due.

FREE

Missed a student tax deadline? Don’t panic

Get on a free call with us today for a compliant solution.

Schedule my free call