International Students & Form 1040-NR: The U.S. Tax Filing Guide

Most international students are surprised to learn that the U.S. expects a tax form from them — sometimes even with zero income. The good news: for many students the filing is simple, and getting it right protects your visa status and future green-card or work applications.

Are You a "Nonresident" for Tax?

Tax residency is not the same as immigration status. Students on F, J, M, or Q visas are treated as "exempt individuals" and are generally nonresident aliens for their first five calendar years in the U.S. (scholars on J visas, two years). During that time you do not count days toward the substantial-presence test — so you file as a nonresident on Form 1040-NR, not the resident Form 1040.

Form 8843 is required even with no income. Every exempt F/J/M/Q individual — and their dependents — must file Form 8843 for each year they are present in the U.S., whether or not they earned anything. Filing only 8843 (no income) is due by June 15.

Form 1040-NR — When You Have U.S. Income

You file Form 1040-NR (alongside Form 8843) if you had U.S.-source income such as:

Wages from an on-campus job, CPT, or OPT (you should receive a W-2)
A taxable scholarship, fellowship, or stipend beyond tuition and required fees
Income reported on a Form 1042-S (treaty-covered wages, scholarships, or other payments)
Investment income such as U.S. dividends

Scholarships, Stipends & Tax Treaties

Amounts that cover tuition and required fees are generally tax-free; amounts for room, board, stipends, or living costs are usually taxable. Many countries have an income tax treaty with the U.S. that exempts or reduces tax on student wages, scholarships, or stipends — claimed via Form 8233 or W-8BEN and reconciled on the 1040-NR. Missing a treaty benefit is one of the most common (and costly) student filing mistakes.

FICA: You Should Not Be Paying It

Nonresident F and J students are exempt from Social Security and Medicare (FICA) taxes on authorized employment. If an employer withheld FICA by mistake, you can recover it — first by asking the employer to refund it, and if they will not, by filing Form 843 with the IRS.

Deadlines & State Returns

If you owe or had income, the federal 1040-NR is due around April 15; an 8843-only filing is due June 15. Many states (California, New York, and others) also require a separate state return — these follow their own nonresident rules and are easy to overlook.

Sprintax vs a Professional

Student-focused software such as Sprintax handles straightforward 1040-NR + 8843 filings well. If your situation is more involved — multiple income types, treaty claims, a FICA refund, OPT income, capital gains, or a year you switch from nonresident to resident — a professional avoids errors that can follow you into future immigration filings.

SK Financial prepares Form 1040-NR, Form 8843, treaty claims, and FICA refunds for international students and scholars — done correctly the first time. Get your student return handled →