International student tax return examples for 2026: eight cases

What does a first-year student with no US income file?

A student with no US income in 2026 files Form 8843 alone, by Tuesday, June 15, 2027, and owes no tax.

Example: Nadia arrived in August 2026 with no job or scholarship. She mails Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 (2026 draft Form 8843). See the Form 8843 guide and what counts as income.

What do students with a campus job or assistantship pay?

A nonresident student pays federal income tax at 10% and then 12% on campus pay, less treaty exemptions and state income tax, and no Social Security or Medicare tax (IRS). Only students from India can take the standard deduction instead.

Arjun from India earned $22,800 as a teaching assistant in Illinois

India's Article 21(2) gives him the $16,100 standard deduction (IRS), so federal tax is 10% of $6,700 ($22,800 minus $16,100): $670. Form IL-1040 taxes $22,800 minus the $2,925 exemption at 4.95% (IDOR): $984. See the India treaty and Illinois guides.

Min-jun from South Korea earned $13,500 at a campus job in New York

Korea's Article 21(1) exempts up to $2,000 of a student's pay a year, for five tax years from arrival (treaty), leaving $11,500. As a full-time undergraduate whose home is in Korea, he files Form IT-203 as a New York nonresident. New York taxes $11,500 minus its $8,000 deduction at 3.9% (2026 estimated tax instructions): about $137, before a household credit ($45 at this income for 2025). Federal: he deducts New York tax withheld (here $137) on Schedule A, and 10% of $11,363 is $1,136. See the Korea and New York guides.

Jiayi from China earned $27,000 as a research assistant in California

China's Article 20(c) exempts up to $5,000 of a student's pay a year from federal tax (treaty), leaving $22,000. California does not follow treaties, so Form 540NR taxes all $27,000 (FTB). After the $5,900 deduction, California's 2026 rates give $307 on $21,100, less the $158 credit: $149 (Tax News). Federal: $22,000 minus that $149 on Schedule A is $21,851, and $1,240 plus 12% of $9,451 = $2,374. This assumes she was not a California resident all year. See the China treaty and California guides.

What does a full year on OPT look like?

In a state with no wage tax, a nonresident on OPT with no treaty pays federal tax on every dollar but no Social Security or Medicare tax. Form 1040-NR and Form 8843 are the whole filing.

Example: Gabriel came from Brazil in August 2024, finished a master's in December 2025 and worked all of 2026 on OPT in Texas for $85,000. Brazil is not on the IRS list of treaty countries, and Texas has no state income tax. Federal tax: $5,800 plus 22% of $34,600 = $13,412 (OPT tax at other salaries).

What if you graduated and left the US in 2026?

A student who had US wages and left the US in 2026 still files Form 1040-NR and Form 8843 for 2026, from abroad, by Thursday, April 15, 2027.

Example: Valentina came from Colombia (not on the IRS treaty list) in August 2023. She graduated in May 2026 and flew home in June. Her $9,800 of campus pay is taxed at 10%, or $980, and Florida has no personal income tax.

She gave payroll her new address and kept her US bank account open: direct deposit goes only to a US account in her name (instructions). See the leaving the US checklist.

What if your only income was a fellowship on Form 1042-S?

A fellowship with no work required is taxed at normal rates on Form 1040-NR, due Tuesday, June 15, 2027 if you had no wages. The 14% withheld is a prepayment, so a fellowship-only student usually gets some back.

Without an SSN, she needs an ITIN. See how to fill out Form 1040-NR and the scholarship guide.

What changes in your sixth calendar year?

A student in the US all of their sixth calendar year usually becomes a resident alien and files Form 1040. You get the $16,100 standard deduction but start paying 7.65% Social Security and Medicare tax (FICA) on OPT pay.

Example: Ama came from Ghana in August 2021, so 2021 to 2025 were her five exempt years. She spent all of 2026 on STEM OPT in Washington, which does not tax wages in 2026. On Form 1040, $110,000 minus the $16,100 standard deduction leaves $93,900. The tax is $5,800 plus 22% of $43,500 = $15,370, and FICA adds $8,415.

Some students stay nonresidents by attaching a statement to Form 8843 (line 12) that shows they do not intend to live in the US permanently (your sixth year on F-1).

Which of these returns can F1TaxReturn prepare?

F1TaxReturn prepares six of the eight once the final 2026 forms are published: Nadia's Form 8843, the five 1040-NR returns with wages and their state returns. Federal forms are free; you print and mail them.

It does not take Form 1042-S income (Linh) or prepare Form 1040 (Ama). Min-jun and Jiayi are covered only if their treaty pay is on the W-2, not a Form 1042-S.

What to do next

1. Wait for your W-2 (due Monday, February 1, 2027) or Form 1042-S (due Monday, March 15, 2027).
2. Try your own numbers in the tax calculator.
3. Mail Form 1040-NR and Form 8843 by Thursday, April 15, 2027 with wages, or Tuesday, June 15, 2027 without (where to mail, deadlines).
4. If F1TaxReturn handles your case, create an account.