Tax year 2026Checked
How to fill out Form 1040-NR (tax year 2026)
The lines an F-1 or J-1 student uses on the 2026 Form 1040-NR, from the new work-authorization question to direct deposit, with a worked example. Based on the IRS draft; we will update it for the final form.
In short
- This guide follows the IRS draft of the 2026 Form 1040-NR marked "Created 8/19/26"; the IRS says not to file drafts, so check every line number against the final form.
- Line 1a is the total of box 1 of your 2026 W-2s minus any treaty-exempt pay included in box 1; treaty-exempt pay goes on Schedule OI item L and line 1k, which is not taxed.
- Most nonresident students cannot take the standard deduction and enter state income tax from Schedule A on line 12a; qualifying students from India enter the $16,100 standard deduction there instead.
- Line 25a takes only federal income tax withheld (W-2 box 2); Social Security and Medicare tax does not go there and is not refunded through Form 1040-NR.
- If you had 2026 wages subject to US income tax withholding, such as on-campus, CPT or OPT pay on a W-2, mail the return by Thursday, April 15, 2027; without such wages, the deadline is Tuesday, June 15, 2027.
Contents, 16 sections
An F-1 or J-1 student filling out Form 1040-NR for tax year 2026 usually needs only a handful of lines. Wages go on line 1a, treaty-exempt income on line 1k, deductions on line 12a, tax on line 16 and tax withheld on line 25a. If more was withheld than your tax, the difference is your refund on line 34, paid to your US bank account through lines 35b to 35d.
Note
This guide follows the IRS draft of the 2026 form marked "Created 8/19/26" (2026 draft) and says where a 2025 line number differs. The IRS marks drafts "not for filing", and as of October 14, 2026 the final form and instructions were not out. They usually appear between December and February, and line numbers can still change.
Do I need to file Form 1040-NR for 2026?
You file a 2026 Form 1040-NR if you were a nonresident alien for all of 2026 and had taxable US income such as wages or a taxable scholarship. F-1, J-1, M-1 and Q students are usually nonresident aliens in their first five calendar years in the US.
After those five years, meeting the substantial presence test makes you a resident, who files Form 1040 (IRS). A change of status in 2026, for example to H-1B, can make you dual-status, which this guide does not cover (F-1 to H-1B). With no income subject to US tax, you file only Form 8843 (2025 Form 1040-NR instructions). The US tax guide for international students shows how this form fits with Form 8843 and your state return.
Key facts
- Form used in this guide
- IRS draft of the 2026 Form 1040-NR, marked "Created 8/19/26" (final form not yet published)
- Due date with 2026 wages on a W-2
- Thursday, April 15, 2027
- Due date with no such wages
- Tuesday, June 15, 2027
- 2026 tax rates, single filer
- 10% up to $12,400; 12% from $12,400 to $50,400
- Standard deduction (India Article 21(2) students only)
- $16,100, on line 12a
- Refund
- Direct deposit, lines 35b to 35d
- For
- F-1, J-1, M-1 and Q students who were nonresident aliens for all of 2026 and had US income, such as wages or a taxable scholarship.
- Not for
- Resident aliens for 2026, who file Form 1040; dual-status filers; and students with no income subject to US tax, who file only Form 8843.
What do I need before I start?
Collect every 2026 Form W-2 and Form 1042-S, and have your SSN or ITIN, your US travel dates and your US bank details ready. Your W-2 is due to you by Monday, February 1, 2027 (W-2 instructions), and any 1042-S by Monday, March 15, 2027.
| Document | Where it goes (2026 draft) |
|---|---|
| Form W-2 | Box 1 on line 1a; box 2 on line 25a; state tax withheld (box 17) on Schedule A |
| Form 1042-S | Treaty-exempt income on line 1k, or a taxable scholarship on Schedule 1; tax withheld on line 25g |
| Form 1099-INT from a US bank | Usually nowhere: the interest is not taxable for you |
| Passport stamps and I-94 travel history | Schedule OI items G and H |
| US bank routing and account numbers | Lines 35b and 35d |
Wait for any 1042-S you expect, because it can change your income and withholding (Form 1042-S vs W-2). The I-94 website can miss land departures, so check it against your passport stamps (CBP).
How do I fill in the top of page 1?
At the top of page 1 you enter your name and identifying number (SSN or ITIN) and your address, then check one filing status. Most unmarried students check "Single" and leave the "IRS Use Only" box at the top right empty, as the form asks.
Your identifying number is your SSN. An F-1 student can get one only with permission to work, such as an on-campus job (Study in the States). Otherwise you need an ITIN: apply on Form W-7, mailed with your return to the IRS ITIN Operation, not the 1040-NR address (Form W-7 instructions). An ITIN not used on a return for 2023 to 2025 expires on December 31, 2026 (IRS; SSN vs ITIN).
A married nonresident generally checks Married filing separately, because a nonresident alien generally cannot file a joint return; Form 1040-NR has no joint or head of household status (Publication 519).
Answer the digital asset question, now under "Other Information", Yes if in 2026 you received a digital asset as a reward, award or payment, or disposed of one. Crypto counts (stocks and crypto).
Most students leave the dependents section blank. On Form 1040-NR, the child tax credit is limited to US nationals, residents of Canada, Mexico or South Korea, and qualifying students from India (Publication 519).
How do I answer the new work-authorization question?
Wait for the 2026 Form 1040-NR instructions before you answer the new work-authorization question, because the IRS had not published them as of October 14, 2026. The draft asks: "At the time you file your return, are you a U.S. citizen, U.S. national, or an alien lawfully authorized to work in the U.S.?"
No IRS text yet says what "lawfully authorized to work" means for a student on campus, on CPT or after OPT has ended, so we do not suggest an answer. The question is about the day you file, not about 2026. We will add the IRS definition, here and in what is new for tax year 2026, when it is out.
What goes on the income lines, 1a to 11a?
For most F-1 students, only two income lines hold an amount: line 1a for W-2 wages and line 1k for treaty-exempt income. The other lines are either blank or totals, ending with adjusted gross income on line 11a.
| Line (2026 draft) | What it is | What a typical student enters |
|---|---|---|
| 1a | Total of box 1 of all your W-2s | Box 1 total, minus any treaty-exempt pay included in box 1 |
| 1k | Treaty-exempt income, from Schedule OI, item L | The exempt amount; nothing for India's Article 21(2) |
| 1z | Adds lines 1a to 1h | Usually the same as line 1a; line 1k is not included |
| 2b | Taxable interest | Usually nothing |
| 8 | Additional income from Schedule 1, line 10 | For example, a taxable scholarship not on a W-2 |
| 9 | Total effectively connected income | Adds lines 1z, 2b, 3b, 4b, 5b, 7a and 8 |
| 10 | Adjustments from Schedule 1, line 26 | Only if you have any |
| 11a | Adjusted gross income | Line 9 minus line 10 |
W-2 pay from a campus job, CPT or OPT is taxable for income tax unless a treaty exempts it (Publication 519). The F-1 exemption from Social Security and Medicare tax does not change that (IRS).
If your employer did not apply your tax treaty, box 1 includes the exempt pay, so subtract it on line 1a. Then attach your W-2 and a statement with the information Form 8233 would have given (2025 Form 1040-NR instructions). If your employer reported the exempt pay on Form 1042-S, it is not in box 1 and there is nothing to subtract. Schedule OI sends the treaty total to line 1k: "Do not enter it anywhere else on line 1". Line 1k is not added into line 1z or line 9, so it is never taxed (how to claim a tax treaty).
For students from India, Article 21(2) gives a deduction, not an exemption, so wages stay in full on line 1a.
US bank or credit union interest stays off line 2b, even with a Form 1099-INT, unless it is connected with a US business (IRS; bank interest). Dividends from US companies go on Schedule NEC, not line 3b, taxed at 30% or a lower treaty rate.
A taxable scholarship not on a W-2, such as room and board money, goes on Schedule 1, line 8r. Schedule 1, line 10 carries it to line 8 (2026 draft Schedule 1; are scholarships taxable).
Which deductions do I claim on line 12a?
Nonresident aliens generally cannot take the standard deduction, so most students enter itemized deductions from Schedule A (Form 1040-NR) on line 12a, mainly state income tax. Qualifying students and business apprentices from India enter the 2026 standard deduction of $16,100 instead (IRS; Revenue Procedure 2025-32).
On the 2026 draft Schedule A (Form 1040-NR), line 1a is state and local income taxes. That is usually W-2 box 17, plus any state tax paid in 2026 for an earlier year. Line 1b caps it at $40,400, and line 9 carries the total to line 12a (on the 2025 forms, Schedule A line 8 to Form 1040-NR line 12). There is no line for property or sales tax. Gifts to US charities count, but from 2026 only above 0.5% of your adjusted gross income (Publication 505 (2026)).
A qualifying student from India takes either the $16,100 or Schedule A, not both; the $16,100 is almost always larger (India tax treaty).
New line 12b is a charitable deduction for people who do not itemize; the unpublished 2026 instructions will say who may use it on Form 1040-NR. Line 13a (13c in 2025) takes Schedule 1-A deductions, such as qualified tips and overtime. A single nonresident with an SSN valid for work can claim them if they meet the other tests (2025 Form 1040-NR instructions). Line 14 adds lines 12a to 13c, and line 15, your taxable income, is line 11b minus line 14.
How do I work out the tax on line 16?
Line 16 is the tax on your taxable income from line 15. At the 2026 rates for a single filer, that is 10% of the first $12,400 plus 12% of the amount from $12,400 to $50,400 (IRS).
| Taxable income over | Not over | Tax |
|---|---|---|
| $0 | $12,400 | 10% |
| $12,400 | $50,400 | $1,240 plus 12% of the amount over $12,400 |
| $50,400 | $105,700 | $5,800 plus 22% of the amount over $50,400 |
These rates apply only to effectively connected income, such as wages. Under $100,000 of taxable income you use the IRS Tax Table, which is not yet published for 2026 and can differ from the formula by a few dollars.
Line 17 (Schedule 2) and the credits on lines 19 to 21 are usually empty, so line 22 equals line 16. A nonresident alien generally cannot claim the education credits, so a Form 1098-T gives no credit (Publication 519; Form 1098-T). Line 23a takes any Schedule NEC tax, and line 24a is your total tax. New line 24b is for Form 1062, a farmland sale election, so for a student line 24c equals line 24a.
Where do I enter the tax already withheld?
Federal income tax withheld from your wages, shown in box 2 of your W-2, goes on line 25a. Tax withheld on a Form 1042-S goes on line 25g.
Line 25d adds lines 25a to 25c, and line 33 adds lines 25d, 25e, 25f, 25g, 26 and 32c: your total payments. Lines 28 to 32c are refundable credits that most students do not have; Schedule 3-A (line 32b) is needed only with an amount on line 28 or line 30.
Watch out
Do not add Social Security or Medicare tax (W-2 boxes 4 and 6) to line 25a. It is not income tax, and adding it produces a wrong refund. If it was withheld in error, ask your employer to refund it. If the employer will not, claim it on Form 843 with Form 8316; see FICA refund for F-1 students.
Where do my refund and bank details go on Form 1040-NR?
For a refund by direct deposit, enter your US bank's routing number on line 35b and account number on line 35d, and mark checking or savings on line 35c. Line 34 is your overpayment (line 33 minus line 24c), and line 35a is the part you want refunded.
The IRS generally stopped issuing paper refund checks after September 30, 2025 (IRS). Without valid bank details, it holds your refund and sends a CP53E notice, giving you 30 days to add them in your IRS Online Account. If you do not respond, the IRS says it issues a paper check after 6 weeks (CP53E).
Keep a US bank account open until the refund arrives, usually 6 weeks or more for a paper return (IRS: refunds; your 1040-NR refund). Line 35e takes a foreign address for a refund check, but that does not show the IRS will mail checks abroad in 2027.
If line 24c is more than line 33, line 37 is the amount you owe. The draft points you to www.irs.gov/ModernPayments; checks and money orders are still accepted for now, but we recommend paying electronically.
What do I fill in on Schedule OI?
Schedule OI (Form 1040-NR) asks about your citizenship, tax residence, visa, travel dates and any treaty claim, and the 2025 edition says "Answer all questions". The IRS has not released a 2026 version, so the item letters below are 2025's.
| Item (2025 Schedule OI) | What it asks | What a typical F-1 student enters |
|---|---|---|
| A | Countries of citizenship during the year | Your passport country |
| B | Country of residence for tax purposes | Usually your home country; treaty benefits follow it |
| C, D | Green card application; ever a US citizen or green card holder | Yes or No to each |
| E | Visa type on the last day of the year | For example, F-1 |
| F | Ever changed visa type or immigration status | The date and nature of the change, if Yes |
| G | Every date you entered and left the US during the year | From passport stamps and I-94 history |
| H | Days in the US in each of three years, counting partial days | The 2025 form asks for 2023 to 2025 |
| I | A US income tax return filed for an earlier year | The latest year and form number, if Yes |
| J, K | Filing for a trust; pay of $250,000 or more | Usually No to both |
| L | Treaty-exempt income: country, article, months claimed in earlier years, amount | The total goes to line 1k |
| M | Election for income from US real property | Leave unchecked unless it applies |
Item L also asks whether another country taxed the same income and whether you rely on a Competent Authority determination. It says to attach Form 8833 "if required", which students claiming a treaty exemption for pay or a scholarship generally are not (IRS).
An attached Form 8843 can then skip lines 1a to 4a. Write "Information provided on Form 1040-NR" on line 1a, then complete line 4b and the rest (2026 draft Form 8843).
What does a filled-in 2026 Form 1040-NR look like?
An F-1 student from China with $24,000 of W-2 pay, $5,000 of it treaty-exempt, enters $19,000 on line 1a and $5,000 on line 1k of the 2026 draft Form 1040-NR. With $950 of state tax deducted and $2,300 withheld, her tax is $1,918 and her refund is $382; the treaty saves her $600.
Worked example: Wen, F-1 student from China, $24,000 of W-2 pay in 2026
Wen is an illustrative F-1 master's student from China. She first arrived on August 15, 2025, so 2026 is her second calendar year as a student and she is a nonresident alien.
Her university W-2 shows $24,000 in box 1, $2,300 of federal income tax in box 2 and $950 of state income tax in box 17. Her employer did not apply the treaty, so box 1 includes the $5,000 she can exclude under Article 20(c) of the US-China treaty (China tax treaty). Her bank also sent a Form 1099-INT for $40.
| Line (2026 draft) | Entry | Amount |
|---|---|---|
| 1a | W-2 box 1 minus treaty-exempt pay: $24,000 minus $5,000 | $19,000 |
| 1k | Treaty-exempt pay, from Schedule OI item L | $5,000 |
| 2b | Bank interest: not taxable for a nonresident | $0 |
| 1z, 9, 11a, 11b | Total income and adjusted gross income | $19,000 |
| 12a | State income tax withheld, from Schedule A line 9 | $950 |
| 15 | Taxable income: $19,000 minus $950 | $18,050 |
| 16 | Tax: $1,240 plus 12% of $5,650 ($678) | $1,918 |
| 24a, 24c | Total tax | $1,918 |
| 25a, 25d, 33 | Federal income tax withheld (W-2 box 2) | $2,300 |
| 34, 35a | Refund: $2,300 minus $1,918 | $382 |
Without the treaty, taxable income would be $23,050. The tax would be $1,240 plus 12% of $10,650 ($1,278) = $2,518, which is $600 more.
On Schedule OI, item G lists her trip home in 2026: she left on May 20 and came back on August 15. For item H she counts 0 days in 2024 and 139 in 2025. For 2026 she counts 279 days, partial days included. In item L she enters China, 20(c), 0 months (her first claim) and $5,000. Because her employer did not apply the treaty, she attaches a statement with the information Form 8233 would have given.
On page 1 she checks Single and answers No to the digital asset question. She waits for the 2026 instructions before answering the work-authorization question. The 2026 Tax Table, not yet published, can move her tax by a few dollars.
Which line numbers changed from the 2025 Form 1040-NR?
Most lines a student uses keep their 2025 numbers: wages (1a), treaty income (1k), taxable income (15), tax (16), withholding (25a) and the refund (34 to 35d). The changes are a new question at the top and new letters on some deduction and total lines.
| 2025 Form 1040-NR | 2026 draft | What it is |
|---|---|---|
| "Digital Assets" heading | "Other Information" heading | The digital asset question, plus the new work-authorization question |
| Line 12 | Line 12a | Itemized deductions, or the standard deduction for certain residents of India |
| No such line | Line 12b | Charitable deduction for non-itemizers |
| Line 13c | Line 13a | Schedule 1-A deductions, such as qualified tips and overtime |
| Line 24 | Lines 24a to 24c | Total tax; line 24b adds Form 1062, which students do not use |
| Line 32 | Lines 32a to 32c | Other refundable credits; line 32b subtracts Schedule 3-A |
| Schedule A line 8 | Schedule A line 9 | Total itemized deductions, carried to line 12 (2025) or 12a (2026) |
Lines 34 and 37 now compare line 33 with line 24c instead of line 24. Check each against the final form.
How do I sign and mail the return?
Sign and date the return on page 2 and enter your occupation, such as "Student". Attach copies of your W-2s and any 1042-S to the front of page 1, and put each schedule behind the return in attachment sequence order, with Form 8843 last.
An unsigned return is not valid. If the IRS sent you an Identity Protection PIN, enter it next to your occupation. "Assemble Your Return" in the 2025 Form 1040-NR instructions gives this order for a typical student:
- Copies of Forms W-2 and 1042-S, attached to the front of page 1.
- Form 1040-NR (signed and dated).
- Schedule 1 (sequence 01) and Schedule A (sequence 7A), if you used them.
- Schedule NEC (sequence 7B), if you used it, then Schedule OI (sequence 7C).
- Form 8843 (sequence 102), unsigned: your signature on the return covers it.
The NEC and OI sequence numbers are from the 2025 forms. Put a check in the envelope loose: the instructions say to enclose a payment, not attach it.
Mail the return to the address in the 2026 instructions, because the IRS says it may change for returns filed after 2026 (where to mail Form 1040-NR). We recommend Certified Mail: a postmark on or before the due date is on time (26 U.S. Code 7502).
What to do next
- Wait for your 2026 W-2 (due to you by Monday, February 1, 2027) and any Form 1042-S (by Monday, March 15, 2027).
- File on the final 2026 form from irs.gov/Form1040NR, not the draft, and read what its instructions say about the work-authorization question.
- Fill in Schedule OI first, then Schedule A if you itemize, then Form 1040-NR from line 1a to line 35d.
- Sign, attach your W-2 to page 1 and mail the return by Thursday, April 15, 2027 if you had 2026 wages subject to US income tax withholding (on-campus, CPT or OPT pay on a W-2). With no such wages, for example only a taxable scholarship, the due date is Tuesday, June 15, 2027 (26 U.S. Code 6072). Get the address from where to mail Form 1040-NR.
- If you worked in a state that taxes wages, file that state's return separately; see state income tax for international students.
F1TaxReturn prepares Form 1040-NR and Form 8843 for free, as paper forms that you sign and mail yourself. It will prepare 2026 returns once the IRS publishes the final 2026 forms and instructions. It prepares returns for single filers only and does not take Form 1042-S or Form 1099-B. A married student, or one with either form, needs another way to file. Create an account.
Questions students ask
Can I e-file Form 1040-NR instead of mailing it?
Do I report bank interest from my Form 1099-INT on Form 1040-NR?
Should Social Security and Medicare tax go on line 25a?
Can I file my 2026 return on the draft form or the 2025 form?
Sources
This guide is checked against these 32 documents, most recently on .
- Form 1040-NR (2026), draft, IRS
- Form 1040-NR (2025), IRS
- Instructions for Form 1040-NR (2025), IRS
- About Form 1040-NR, IRS
- Draft tax forms, IRS
- International: where to file Forms 1040-NR, 1040-PR and 1040-SS, IRS
- Schedule OI (Form 1040-NR) (2025), IRS
- Schedule A (Form 1040-NR) (2026), draft, IRS
- Schedule 1 (Form 1040) (2026), draft, IRS
- Form 8843 (2026), draft, IRS
- Publication 519 (2025), U.S. Tax Guide for Aliens, IRS
- Exempt individual: who is a student, IRS
- Nonresident: Figuring your tax, IRS
- Working Families Tax Cuts: individuals and workers (2026 tax brackets), IRS
- Revenue Procedure 2025-32 (2026 inflation adjustments), IRS
- Nontaxable types of interest income for nonresident aliens, IRS
- Claiming tax treaty benefits, IRS
- United States-China income tax treaty, IRS
- Publication 505 (2026), Tax Withholding and Estimated Tax, IRS
- Foreign student liability for Social Security and Medicare taxes, IRS
- Form W-2, Wage and Tax Statement, IRS
- General Instructions for Forms W-2 and W-3 (2026), IRS
- Instructions for Form 843, IRS
- Questions and answers about Executive Order 14247, Modernizing Payments To and From America's Bank Account, IRS
- Understanding your CP53E notice, IRS
- Refunds (formerly Topic no. 152, Refund information), IRS
- Instructions for Form W-7, IRS
- Instructions for Form 1040-C (Rev. January 2026), ITIN expiration, IRS
- Obtaining a Social Security number, US Department of Homeland Security (Study in the States)
- I-94 website help, US Customs and Border Protection
- 26 U.S. Code 6072, Time for filing income tax returns, US Code (Legal Information Institute)
- 26 U.S. Code 7502, Timely mailing treated as timely filing, US Code (Legal Information Institute)