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International Student F1, J1 Non Resident Taxes

International Student F1, J1 Non Resident Taxes

The article explains, the foreign national taxation of International Students in F1, J1 Student visas.

F1 Tax Residency - Is a F1 Student Resident or Non Resident for Tax Purposes?

Based on IRS Pub 519, F1, J1 students are exempt for upto five years during their status as a full time student in the United States.

Their exemption status ends before five years, if they give up their full time student status in the United States. A student on training period like OPT, CPT is also considered to be on Student Status.

Hence for upto five years, as long as they maintain their student status, they are exempt from Substantial Presence Test and hence considered a Non Resident for tax purposes.

So Residency Status of student in F1, J1 for upto five years is Non Resident for tax purposes.

F1 Student Residency Test Calculator

What taxes should a F1, J1 student pay, including the time in Optional, Curricular Practical Training ?

Generally most US Residents pay Federal, State (some states are exempt from State Taxes), Social Security and Medicare Taxes.

(Seven states have no state income tax: Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming. Two others, New Hampshire and Tennessee, tax only dividend and interest income.)

As a F1, J1 International Student, you have to pay only Federal + State Taxes (some states are exempt from State Taxes)

So F1,J1 Students including your time in OPT, CPT are exempt from Social Security and Medicare Taxes.

If Social Security, Medicare Taxes are withheld from you, you can file Form 843, to get a refund on Social Security and Medicare Taxes.

Form 843 - Refund of Social Security and Medicare Taxes

F1 Tax Treaty - Are F1, J1 Students eligible for Tax Treaty Exemptions ?

The International Students F1, J1 visas can claim, tax treaty Exemptions are;

  1. Compensation during Studying or Training ( included in Form 1040NR-EZ Tax Software)
  2. Compensation while Gaining Experience (OPT or CPT)
  3. Scholarship or Fellowship Grant

The Tax treaty amounts depends on your Foreign Country;

For more details, look at the link below;

Tax Treaty for F1, J1 International Students

What Tax Forms, should a International Student F1, J1 file?

International Students in F1, J1 need to file Form 1040NR (long form) or Form 1040NR-EZ (short form) AND Form 8843.

More details about these forms,

Form 1040NR - Non Resident Federal Tax Long Form

Form 1040NR-EZ - Non Resident Federal Tax Short Form

Form 8843 - Statement for exempt individuals

Is there a Tax Software to file these Forms ?

At, we provide a free tax software to file Form 1040NR-EZ and Form 8843.

Tax Software to file Form 1040NR-EZ and Form 8843

If you like the software, please donate by clicking the link below;

For Form 1040NR and other Non Resident Tax Forms, you can contact us for our affordable tax preparation services.

I am a F1 Student and married, can I file a joint tax return?

If both you and your spouse are Non Residents, you cannot file a joint tax return. Each of you have to file separate Non Resident Tax Returns.

If one of you is a Resident, then you can choose to a joint tax return.

By Tax Expert    February 20th, 2020