On-campus job taxes for F-1 students: what your pay stub should show

Why is no Social Security or Medicare tax taken from my pay?

Two separate rules keep Social Security and Medicare tax off student pay. The first covers nonresident aliens in F, J, M or Q status; the second covers students who work for their own school, whatever their tax residency.

The first rule, which this guide calls the visa exemption (IRC 3121(b)(19)), covers pay for work that serves the purpose of your visa. For F-1 students, the IRS lists on-campus jobs, off-campus work that USCIS allows, and practical training (IRS). You file no form to claim it; your employer applies it. It does not depend on your country, and it ends when you become a resident alien.

The second rule is the student exception (IRC 3121(b)(10)). It covers work for the school where you are enrolled and regularly attending classes (IRS). It does not cover full-time employees, and anyone whose normal schedule is 40 hours or more a week is one (Rev. Proc. 2005-11). At a public university, it does not apply if the state's Section 218 agreement covers student workers (Rev. Proc. 98-16).

Under the IRS safe harbor for the student exception, half-time students qualify unless they are professional employees or are eligible for benefits such as paid vacation or sick leave (Rev. Proc. 2005-11). Outside the safe harbor, the IRS looks at all the facts.

The visa exemption ends when you become a resident alien, so check that payroll has the correct year you first came to the US in student status. F-1 students usually become resident aliens in their sixth calendar year in student status, once they meet the substantial presence test (sixth-year guide).

How do I fill out Form W-4 as a nonresident alien?

Fill in the 2026 Form W-4 using IRS Notice 1392, the extra instructions for nonresident aliens. The 2026 Form W-4 tells nonresident aliens to read Notice 1392 first; the revision in use is dated January 2020.

A nonresident alien cannot write "Exempt" on Form W-4, even if a tax treaty covers the pay. A treaty claim goes on Form 8233 instead (see below). Form W-4 sets federal income tax withholding only, so it does not turn Social Security and Medicare tax on or off.

Why is more federal tax withheld from me than from my American friends?

More is withheld from you because nonresident aliens generally cannot take the standard deduction, which a US citizen with the same pay subtracts first: $16,100 in 2026. Apart from itemized deductions such as state income tax, your wages are taxed from the first dollar.

Publication 15-T tells employers to add an extra amount to a nonresident's wages before working out income tax withholding. The extra amount is only for that calculation: it is not wages, it does not appear on your W-2, and it does not change the tax you owe.

Students and business apprentices from India are not subject to this step, because Article 21(2) of the US-India treaty lets them take the $16,100 standard deduction (India treaty guide).

The IRS Tax Withholding Estimator is not for nonresident aliens (IRS FAQs). Withholding is only a prepayment. Your Form 1040-NR works out the real tax: you get back anything withheld above it, and you pay any shortfall.

Does my state take income tax from my campus job?

Your employer withholds state income tax from campus pay if you work in a state that taxes wages. You get back any extra only by filing that state's return, because state withholding is credited there.

Being a nonresident alien for federal tax does not decide whether you are a resident of your state, because each state applies its own tests (state tax guide). Ask payroll whether your state needs its own withholding form as well as Form W-4.

State tax withheld in 2026 also lowers your federal tax. You can deduct it on Schedule A (Form 1040-NR), line 1a, "State and local income taxes" (2026 draft Schedule A).

Can a tax treaty stop federal withholding on my campus pay?

A tax treaty can stop federal withholding on campus pay if your country's treaty exempts student wages: give payroll Form 8233 for the exempt part, not Form W-4 (IRS). Pay above the treaty limit is still withheld under your Form W-4.

Attach the statement for your country shown in Appendix A of Publication 519, and give payroll a new Form 8233 for each tax year (Form 8233 instructions). For example, Article 20(c) of the US-China treaty lets a Chinese student exclude up to $5,000 of pay a year (China treaty guide).

A tax treaty generally does not exempt pay from Social Security and Medicare tax: the rules above do that. California does not follow federal tax treaties, so treaty-exempt wages are still taxable on Form 540NR (FTB).

Your school may report treaty-exempt pay on Form 1042-S, which has an income code (20) for compensation during studying and training (Form 1042-S instructions). It is due to you by Monday, March 15, 2027 (Form 1042-S guide).

If payroll did not apply your treaty, claim it on Form 1040-NR and get the extra tax back as a refund. The exempt amount goes on Schedule OI, item L (2025 form; the 2026 schedule is not yet published), and then on line 1k of the 2026 draft Form 1040-NR. Do not also count those wages on line 1a, even if they are in W-2 box 1 (how to claim a tax treaty). Attach a statement with the information Form 8233 would have given (2025 Form 1040-NR instructions).

What will my W-2 show, and what do I file?

Your employer must give you your 2026 Form W-2 by Monday, February 1, 2027 (W-2 instructions). For a nonresident student with a campus job, boxes 4 and 6 should be zero.

The line numbers come from the 2026 draft Form 1040-NR, so check them against the final form. Compare boxes 2, 4, 6 and 17 with the year-to-date totals on your last 2026 pay stub, and ask payroll about any difference before you file.

With wages on a W-2, your 2026 Form 1040-NR is due Thursday, April 15, 2027. Attach Form 8843 (Form 8843 guide) and mail both to the 1040-NR address (where to mail).

What if Social Security or Medicare tax was taken from my pay?

If Social Security or Medicare tax was taken from your campus pay in error, ask your payroll office to refund it first. If the employer will not refund all of it, claim the rest from the IRS on Form 843 with Form 8316 (Form 843 instructions).

You can recover only your own 7.65%, because the employer's matching share is the employer's tax. For tax taken from 2026 pay, the last day to claim it from the IRS is Monday, April 15, 2030. Our FICA refund guide explains the forms, the documents to attach and where to mail them.

What to do next

1. Check your first pay stub. Social Security and Medicare should be $0, and federal income tax should usually show an amount.
2. If Social Security or Medicare tax was taken, contact payroll now and ask for a refund.
3. Fill in Form W-4 with Notice 1392. If your treaty exempts student pay, give payroll a new Form 8233 for each tax year.
4. Keep your last 2026 pay stub. Expect your W-2 by Monday, February 1, 2027, and any Form 1042-S by Monday, March 15, 2027.
5. File your 2026 Form 1040-NR with Form 8843 by Thursday, April 15, 2027 (2027 deadlines). If you worked in California, New York, Illinois or Massachusetts, your state return is expected to be due the same day. No state has published its date yet; for tax year 2025, all four were due Wednesday, April 15, 2026.

F1TaxReturn prepares Form 1040-NR and Form 8843 for free from your W-2 once the IRS publishes the final 2026 forms; you print, sign and mail them. It does not take Form 1042-S, so treaty-exempt pay reported on one must be reported another way. For one payment of $30 plus a $2 processing fee per return, it also prepares state returns for California, New York, Illinois or Massachusetts.