F-1 vs J-1 taxes: what is the same and what differs (2026)

Do J-1 students get five years too?

J-1 students get the same five exempt calendar years as F-1 students, and their days do not count toward the substantial presence test in those years (IRS). A J-1 researcher or scholar usually gets two.

A student's five years are a lifetime count (Publication 4152). A researcher's limit looks back over the 6 calendar years before the current year. Line 8 of the 2026 draft Form 8843 asks whether you were exempt in any part of 2 of the years 2020 to 2025 (J-1 researcher guide).

Once your days count, earlier exempt days still count as zero, so 183 days in the US in that first year make you a resident alien (substantial presence test guide).

Is a J-1 exempt from Social Security and Medicare tax?

A J-1 student or researcher pays no Social Security or Medicare tax while a nonresident alien, on pay for work that the visa allows and that serves its purpose. The rule is the same as for an F-1 (IRS); what differs is how long nonresident status lasts (IRS).

A resident alien in 2026 generally pays 6.2% Social Security tax on wages up to $184,500 and 1.45% Medicare tax on all wages (SSA).

Which treaty article applies to me?

A J-1 student uses the student article of their country's treaty, exactly as an F-1 student does. A J-1 researcher or professor uses the teacher and researcher article, which usually lasts 2 to 3 years, compared with 4 to 5 for students (Publication 519).

Not every treaty has a teacher article: Japan's was deleted from 2020, and the treaties with Canada and Mexico have none. A professor without one may still qualify under the treaty's personal services provision (Publication 901).

Under the India treaty, Article 21(2) gives a student the $16,100 standard deduction. A researcher at a university or other recognized educational institution falls under Article 22. It is limited to 2 years and is lost for the whole visit if the visit runs longer (Publication 901, Publication 4011). The treaty guide lists each country's student article.

Does my J-2 spouse pay tax on their pay?

A J-2 spouse who works with USCIS authorization pays income tax and, unlike a nonresident J-1, generally pays Social Security and Medicare tax as well. An F-2 spouse may not work in the US at all.

Children file their own Form 8843 too (Publication 4152). A J-2 whose job is exempt under a different rule, such as a teacher at some state universities, might keep that exemption (IRS). The F-2 and J-2 guide covers the rest.

I was F-1 and now J-1: how do I count my years?

The five exempt years are a lifetime total, so a move from F-1 to J-1 does not restart the count. Count every calendar year in which you were exempt in the US as a student or scholar.

Mei came on an F-1 for a master's degree in August 2022, stayed in the US and started a J-1 PhD in 2025. Her exempt years are 2022 to 2026, so her days count from 2027.

Moving from student to J-1 researcher usually leaves no exempt years, because student years count toward the researcher's limit too. A J-1 PhD student exempt from 2021 to 2025 who starts a postdoc in 2026 counts every postdoc day (J-1 researcher guide).

What to do next

1. Check whether you count as a student or a scholar.
2. Count your exempt calendar years with the chart above if you are a student, or with Form 8843 line 8 if you are a scholar.
3. For a year you leave days out, prepare Form 8843 for yourself and each F-2 or J-2 family member, who completes the same parts as you (Form 8843 guide).
4. Check your pay stub. While you are a nonresident alien, no Social Security or Medicare tax should be withheld from your F-1 or J-1 pay; if it was, ask your employer first (FICA refund guide).
5. File by Thursday, April 15, 2027 if you had wages subject to withholding, or mail Form 8843 alone by Tuesday, June 15, 2027.

F1TaxReturn prepares Form 1040-NR and Form 8843 for F-1 and J-1 students, free and on paper, once the IRS publishes the final 2026 forms. It does not serve J-1 scholars or prepare Form 1040. Create an account.