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Tax year 2026Checked

No US income on an F-1 visa? What counts as income and what to file

Which money counts as US income for a nonresident student, and what you file when none of it does: Form 8843 alone, mailed to Austin, Texas by Tuesday, June 15, 2027.

Tuesday, June 15, 2027 Form 8843 due date, if it is the only form you file for 2026

By F1TaxReturn Tax Team. Published . Facts checked against the sources below on . 6 minute read.

In short

  1. A nonresident F-1, J-1, M-1 or Q student with no income subject to US tax in 2026 files Form 8843 only, with no Form 1040-NR.
  2. Form 8843 filed alone is due Tuesday, June 15, 2027, mailed to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.
  3. Money from your family, a degree student's scholarship for tuition and required fees, US bank interest and rent or interest from your home country are not income subject to US tax for a nonresident alien.
  4. Wages from a campus job, CPT or OPT, a US scholarship for housing or living costs, US dividends and a US prize are income subject to tax, so you also file Form 1040-NR with Form 8843 attached.
  5. Each F-2 or J-2 spouse or child files their own Form 8843 for 2026, even a young child with no income.
Contents, 10 sections

A nonresident F-1, J-1, M-1 or Q student with no income subject to US tax files only Form 8843 for tax year 2026, and no Form 1040-NR. You mail it to the IRS in Austin, Texas by Tuesday, June 15, 2027.

Family money, a degree student's tuition scholarship and US bank interest are not taxed for a nonresident alien. Wages, a living stipend and US dividends are, and with any of them you also file Form 1040-NR (the full 2026 filing guide).

Which money counts as US income on an F-1 visa?

A nonresident alien pays US tax only on US-source income and on income connected with a US trade or business (IRS: exclusions from income). If none of your 2026 income is subject to US tax, you file no Form 1040-NR (2025 instructions, Who Must File).

Not taxed for a nonresident student. With only these, you file Form 8843 alone.
Money in 2026 Why it does not count
Family money, whether sent to you or paid to your school A gift is generally not income
Tuition scholarship, for a degree student Tax-free
Scholarship from your home-country government Generally foreign income: the payer is abroad
US bank or credit union interest, even on a Form 1099-INT Not taxed for a nonresident
Home-country rent or interest, or pay for work done abroad Foreign income, not taxed for a nonresident
Stock gains, if you were in the US fewer than 183 days in 2026 Generally not taxed
Income subject to US tax. With any of these, you file Form 1040-NR with Form 8843 attached.
Money in 2026 How it is taxed
Wages from a campus job, CPT or OPT Taxed; a treaty may exempt part
US scholarship or stipend for housing or living costs Taxed; usually 14% withheld
Freelance pay from US clients for work done in the US Taxed, on Schedule C
Dividends from US companies or US funds 30% or a lower treaty rate
A US prize that is not a scholarship Generally 30% withheld (Form 1042-S)

Stock gains are taxed at 30% (or a lower treaty rate) in a year you spent 183 days or more in the US, student days included. That applies if your tax home is in the US, as it is with a US job, OPT or a US-source scholarship expected to last more than a year. With none of those, two IRS pages disagree on whether the gains are taxed, so ask a tax professional (how stock gains are taxed on an F-1 visa).

F-1 and J-1 students can exclude pay from a foreign employer, even for work done in the US (Pub 519; 26 U.S.C. 872(b)(3)). A foreign company or a US company's office abroad counts as a foreign employer; a foreign government does not. If that pay is your only income, ask a tax professional whether you still file Form 1040-NR. Whether F-1 rules allow the work is a question for the designated school official (DSO) in your school's international student office.

Key facts

Form 8843 filed alone
Due Tuesday, June 15, 2027
Mail it to
Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215
Form 1040-NR needed?
Only with income subject to US tax, such as wages, a taxable scholarship, US dividends or a US prize
SSN or ITIN for Form 8843
Not needed; enter one only if you have it
2026 Form 8843 (checked October 22, 2026)
Draft only; file the final form when the IRS posts it
For
F-1, J-1, M-1 and Q students who were nonresident aliens for all of 2026, and their F-2 and J-2 family members.
Not for
Resident aliens for 2026, who file Form 1040 and report income from every country, and J-1 researchers and scholars, who complete Part II of Form 8843 instead of Part III.

Is money my parents send me income?

Money your parents send you or pay to your school is a gift, and a gift is generally not income (IRS Publication 525). While you are a nonresident alien, you do not report large gifts either.

Form 3520 reports gifts of more than $100,000 in a year from nonresident aliens, such as parents abroad. US persons, such as resident aliens, file it (Form 3520 instructions). The remittance tax guide explains when large gifts from your parents must be reported.

Does a tuition scholarship count as income?

A degree student's scholarship is tax-free when it pays tuition and required fees, or books, supplies and equipment your courses require (IRS: exclusions from income). Scholarship money from a US school for room and board, travel or other living costs is taxable.

A US scholarship split between tuition and housing therefore means a Form 1040-NR, due Tuesday, June 15, 2027 if you had no wages (2027 filing deadlines; how scholarships are taxed).

My bank sent a Form 1099-INT: do I file Form 1040-NR?

US bank interest does not make you file Form 1040-NR, because it is not taxed for a nonresident alien, even when the bank sends a Form 1099-INT (IRS: nontaxable interest).

Give the bank a Form W-8BEN, which tells it you are a nonresident alien (bank interest on an F-1 visa). If it withheld tax, the 2025 instructions say you should file a return to get it back.

I arrived in August with no job: what do I file?

A student who first came to the US in August 2026 with no income subject to US tax files one Form 8843 for 2026, and no Form 1040-NR. Any part of a calendar year counts as a whole one, so 2026 is the first of your five exempt years (IRS: exempt individual).

First year in the US on an F, J, M or Q visa
  1. 20261 of 5: exempt, days do not count
  2. 20272 of 5: exempt, days do not count
  3. 20283 of 5: exempt, days do not count
  4. 20294 of 5: exempt, days do not count
  5. 20305 of 5: exempt, days do not count
  6. 20316th: days count

2026 is your 1st exempt year: you are a nonresident alien.

File Form 8843, and Form 1040-NR as well if you had taxable US income. No Social Security or Medicare tax on campus, CPT or OPT pay.

The five exempt calendar years of a student who first arrived in 2026, starting with 2026 itself. Any part of a calendar year counts as a whole one, and years on F, J, M or Q visas before this one count toward the five (IRC 7701(b)(5)(E)).

Worked example: Lin, F-1 degree student, arrived August 20, 2026

Lin is an illustrative student with no US job.

Money Lin received in 2026AmountSubject to US tax
From parents for rent and food$24,000$0
University scholarship spent on tuition and required fees$18,000$0
US bank interest, on a Form 1099-INT$35$0
Total subject to US tax$0

Lin was in the US 12 days in August plus 122 from September to December = 134 days, all excluded on line 4b of the 2026 draft Form 8843. The 183-day rule for stock gains counts those days too, so with 134 a 2026 stock sale would generally not have been taxed either. Lin mails Form 8843 alone by Tuesday, June 15, 2027.

What if my spouse or child is on F-2?

Each F-2 or J-2 spouse or child files their own Form 8843 for 2026, even a young child with no income (IRS Publication 4152).

An F-2 may not work in the US (8 CFR 214.2(f)(15)). Taxes for F-2 and J-2 dependents covers a J-2 who works and how to sign for a child.

When is Form 8843 due if it is all I file?

Form 8843 filed alone is due Tuesday, June 15, 2027. Mail it to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 (2026 draft Form 8843).

Were you paid wages in 2026 that are subject to US income tax withholding, such as an on-campus job, CPT or OPT? If a treaty exempted all of your pay, the Treasury regulations point to No.
  1. Monday, February 1, 2027Your W-2 is due
  2. Monday, March 15, 2027Your 1042-S is due
  3. Thursday, April 15, 2027Form 1040-NR, if you had wagesDue if you were paid wages subject to US income tax withholding in 2026, such as an on-campus job, CPT or OPT reported on a W-2. Attach Form 8843 to it.
  4. Tuesday, June 15, 2027Form 1040-NR with no wages, or Form 8843 alone YoursDue if you had no wages subject to US income tax withholding in 2026, for example only a taxable scholarship. If Form 8843 is the only thing you file, mail it by this day.

Your Form 1040-NR is due Tuesday, June 15, 2027. If Form 8843 is the only form you file, it is due that day too.

The 2027 filing season for a student with no wages, with the Form 8843 due date marked. Due dates for 2026 returns, from IRC 6072(a) and (c).

Filed alone, the form must be complete and signed; a student fills in Parts I and III. On October 22, 2026 the IRS had posted only a draft, so print the final 2026 form from IRS.gov when it appears (line-by-line Form 8843 guide).

F1TaxReturn prepares Form 8843 on its own, free, as a paper form you sign and mail. It can prepare the 2026 form once the IRS publishes the final forms and instructions (create an account).

What to do next

  1. Sort your 2026 money with the two tables. If anything is in the second, follow the full filing guide instead.
  2. Fill in and sign Form 8843, counting your 2026 days from your I-94 travel history. Make one for each F-2 or J-2 family member too.
  3. Mail it by Tuesday, June 15, 2027 to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. We recommend certified mail (where to mail Form 8843).
  4. File it every year you are exempt, and catch up on any year you missed.

Questions students ask

Do I have to file anything if I had no income as an F-1 student?

Yes, Form 8843, if you were in the US in 2026 as a nonresident F, J, M or Q student. The form explains why your days in the US do not count toward residency, so it does not depend on income. With no income subject to US tax, it is the only form you file, by Tuesday, June 15, 2027.

Is money from my parents taxable in the US?

Generally not. IRS Publication 525 says a gift is in most cases not included in your income, though income the money later earns can be taxable. A nonresident alien also does not file Form 3520 for gifts from abroad; that form is for US persons, which include resident aliens.

My only income was interest from a US bank. Do I file Form 1040-NR?

No. Interest from a US bank, savings and loan or credit union is not taxed for a nonresident alien, even if the bank sent a Form 1099-INT. You file Form 8843 alone. If the bank withheld tax from the interest, the 2025 Form 1040-NR instructions say you should file a return to get it back.

Do I need an SSN or ITIN to file Form 8843?

No. The 2026 draft Form 8843 asks for a US taxpayer identification number only "if any", so leave the box empty if you have neither. You do not need to apply for an ITIN just to file Form 8843.

What happens if I do not file Form 8843?

There is no fine, but file it every year and file any missed years now. The regulation's late-filing penalty does not list the student statement, while the IRS substantial presence test page says that without a timely Form 8843 you cannot exclude your days. Because the IRS sources differ, do not treat a late Form 8843 as safe.

Sources

This guide is checked against these 19 documents, most recently on .

  1. Form 8843 (2026 draft), Statement for Exempt Individuals and Individuals With a Medical Condition, IRS
  2. About Form 8843, IRS
  3. Instructions for Form 1040-NR (2025), Who Must File, IRS
  4. Publication 519 (2025), U.S. Tax Guide for Aliens, IRS
  5. Nonresident aliens: exclusions from income, IRS
  6. Publication 525 (2025), Taxable and Nontaxable Income, IRS
  7. Instructions for Form 3520 (Rev. December 2025), IRS
  8. Withholding federal income tax on scholarships, fellowships and grants paid to nonresident aliens, IRS
  9. Nontaxable types of interest income for nonresident aliens, IRS
  10. Federal income tax withholding and reporting on other kinds of U.S. source income paid to nonresident aliens, IRS
  11. Publication 515 (2026), Withholding of Tax on Nonresident Aliens and Foreign Entities, IRS
  12. The taxation of capital gains of nonresident students, scholars and employees of foreign governments, IRS
  13. Nonresident alien students and the tax home concept, IRS
  14. Exempt individual: who is a student, IRS
  15. Publication 4152 (Rev. 9-2025), Electronic Toolkit for Nonresident Alien VITA/TCE Sites, IRS
  16. 8 CFR 214.2(f)(15), spouse and children of an F-1 student, Electronic Code of Federal Regulations
  17. Substantial presence test, IRS
  18. 26 CFR 301.7701(b)-8, procedural rules (Form 8843 and the penalty for not filing it), Electronic Code of Federal Regulations
  19. 26 U.S.C. 872(b)(3), pay from a foreign employer to F, J and Q nonimmigrants, U.S. Government Publishing Office