F-1 Student Tax Calculator: Residency, FICA & Refund

Almost always Form 1040-NR. F-1 students are 'exempt individuals' for their first five calendar years, meaning their days in the US do not count toward the substantial presence test — so they stay nonresident aliens regardless of how long they have actually been here. From the sixth calendar year onward your days start counting, and if you meet the test you become a resident for tax purposes and file Form 1040 instead. The calculator above works out which year you are in.

Five calendar years — and the emphasis is on calendar. A student who arrived in August 2021 has already used a full exempt year on five months of presence, so 2021 through 2025 are exempt and 2026 is the first year their days count. J-1 students get the same five years; J-1 scholars and researchers get only two.

Generally no — nonresident aliens cannot claim it. There is one significant exception: Article 21(2) of the US-India Income Tax Treaty lets students and business apprentices from India claim the standard deduction on Form 1040-NR. For tax year 2026 that is $16,100 for a single filer, and $15,750 for tax year 2025. Claimed on Schedule A of Form 1040-NR, annotated "Standard Deduction Allowed Under US/India Income Tax Treaty".

Yes, if you were a nonresident alien at the time. F-1 students are exempt from FICA on wages authorised by their status, so 7.65% (6.2% Social Security plus 1.45% Medicare) should not have been withheld. Ask your employer for a refund and a corrected W-2 first — the IRS will not process your claim unless you have tried. If the employer will not or cannot help, file Form 843 together with Form 8316. It is a paper process and takes months.

Yes. Every exempt individual files Form 8843 for each year they are in that status, even with zero income. It is not a tax return — it is the form that documents why your days in the US do not count toward the substantial presence test. Skipping it is one of the most common mistakes international students make, and it can complicate later filings.

Usually not. States are not parties to federal tax treaties, and most do not follow them. It is entirely normal to get a federal refund because of the treaty and still owe your state — California in particular does not recognise treaty benefits. Always run the state return separately and never assume the federal result carries over.

A lot. You file Form 1040 and report worldwide income — Indian salary, bank interest, mutual fund gains, rental income, all of it. You pick up FBAR and FATCA reporting if your foreign accounts cross the thresholds. You start paying FICA. You lose the nonresident treaty position, though you gain the ordinary standard deduction. If it is a split year you may file a dual-status return, which is genuinely complicated and worth paying a professional for.

No. It estimates a single, common situation: a student with wage income filing as a single nonresident. It does not handle scholarship or fellowship income, 1099 or self-employment income, capital gains, dual-status years, dependants, or state returns. Use it to understand what you are looking at and roughly what to expect, then file through proper nonresident software or a professional.