F-1 student taxes

Students are not “tax free”

Scholarships, assistantships, and OPT wages can all create filing requirements. The exact forms depend on residency for tax purposes and income type.

OPT / CPT income

Authorized work still needs clean records. Track state moves carefully — a summer internship in another state can create multi-state complexity.

FICA awareness

Many F-1 students are exempt from FICA for a limited period, but the exemption is not forever and employers sometimes withhold incorrectly. Check pay stubs early.

Exempt days and the substantial presence test

The substantial presence test counts days physically present in the US to decide whether you are a resident for tax purposes. F-1 students can normally exclude days as an exempt individual for a limited number of calendar years, which is why many students file as nonresidents in their early years and then switch. The switch is the part that catches people out, because it changes which form you file and what income you report.

Tools and related guides

• Substantial presence test calculator — count weighted days and see where you stand.
• F-1 visa requirements and process — the visa itself, rather than the tax side.
• F-1 financial guide — banking, budgeting, and sending money home as a student.