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Tax year 2026Checked

On OPT in Texas, Florida or Washington: do I file a state tax return?

Who files only federal forms, the cases that still need a state return, what Washington takes from your pay, and what $80,000 of OPT pay leaves you in Texas.

By F1TaxReturn Tax Team. Published . Facts checked against the sources below on . 5 minute read.

In short

  1. If you lived and worked only in Texas, Florida, Washington or another state that does not tax wages in tax year 2026 (nine, by the Tax Foundation's count), you file no state income tax return, only Form 1040-NR and Form 8843.
  2. Pay for work done in a state that taxes wages is usually taxed there even if you live in Texas: a summer internship in California means a California Form 540NR if you are over its filing threshold or California tax was withheld.
  3. State income tax withheld from your pay, which box 17 of your 2026 Form W-2 shows, comes back only when you file that state's return.
  4. On $80,000 of 2026 OPT pay, a nonresident F-1 student with no tax treaty keeps an estimated $67,688 in Texas: $12,312 goes to federal income tax and nothing to state tax, Social Security or Medicare.
  5. If you had taxable wages in 2026, as on OPT, file Form 1040-NR with Form 8843 by Thursday, April 15, 2027.
Contents, 7 sections

If you lived and worked only in Texas, Florida or Washington in 2026, you file no state income tax return. None of the three taxes wages for tax year 2026, so as a nonresident alien student on OPT, your Form 1040-NR and Form 8843 are your whole filing.

The answer changes if you also worked in a state that taxes wages, moved from one, or had state tax withheld anyway. The federal return itself is in how to file US taxes as an international student.

Decision flow for 2026. Nine states do not tax wages (Tax Foundation's count): Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Lived or worked in a state that taxes wages? You may need its return. A state's tax withheld (W-2 box 17)? File its return to get it back. Otherwise, only Form 1040-NR and Form 8843.A decision flow for a nonresident alien student with wages. Nine states do not tax wages in 2026, by the Tax Foundation's count: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Question 1: did you live and work only in those states in 2026, counting every job? If no, you may need a state return in each state that taxes wages where you worked or lived. If yes, question 2: was a state's income tax withheld from your pay anyway, as box 17 of each W-2 shows? If yes, file that state's return as well, to get the withheld tax back. If no, you file federal forms only, Form 1040-NR and Form 8843, and no state income tax return for your 2026 wages. The flow is about state returns only; it does not change your federal forms.Do you file a state tax return for 2026?State returns only: your federal forms do not changeNo tax on wages in 2026Alaska, Florida, Nevada, New Hampshire, South Dakota,Tennessee, Texas, Washington and Wyoming (Tax Foundation's count)1. Did you live and work onlyin those states in 2026?Count every job: campus, CPT, OPTNoA state returnmay be due in eachtaxing state whereyou worked or livedYes2. Was a state's income taxwithheld from your pay anyway?Look at box 17 of each W-2YesThat state's returnas well, to get thewithheld tax backNoFederal only: Form 1040-NR and Form 8843No state income tax return for your 2026 wagesDecision flow for 2026. Nine states do not tax wages (Tax Foundation's count): Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Lived or worked in a state that taxes wages? You may need its return. A state's tax withheld (W-2 box 17)? File its return to get it back. Otherwise, only Form 1040-NR and Form 8843.A decision flow for a nonresident alien student with wages. Nine states do not tax wages in 2026, by the Tax Foundation's count: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Question 1: did you live and work only in those states in 2026, counting every job? If no, you may need a state return in each state that taxes wages where you worked or lived. If yes, question 2: was a state's income tax withheld from your pay anyway, as box 17 of each W-2 shows? If yes, file that state's return as well, to get the withheld tax back. If no, you file federal forms only, Form 1040-NR and Form 8843, and no state income tax return for your 2026 wages. The flow is about state returns only; it does not change your federal forms.Do you file a state taxreturn for 2026?State returns only: yourfederal forms do not changeNo tax on wages in 2026Alaska, Florida, Nevada,New Hampshire, South Dakota,Tennessee, Texas, Washingtonand Wyoming (Tax Foundation's count)1. Did you live and work onlyin those states in 2026?Count every jobNo: a state returnmay be due in each taxingstate where you workedor livedYes2. Was a state's income taxwithheld from your pay?Look at box 17 of each W-2Yes: that state's returnas well, to get thewithheld tax backNoFederal only: Form 1040-NRand Form 8843No state income tax return
Lived and worked only in these nine states, with no state tax withheld? Then you file federal forms only.

Which states have no income tax return for 2026 wages?

Nine states do not tax wages for tax year 2026, by the Tax Foundation's count: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. None of them has an income tax return for pay you earned there.

Texas's constitution says "The legislature may not impose a tax on the net incomes of individuals" (Article 8, Section 24-a). For personal income tax, Florida's Department of Revenue says "there are no filing requirements". Washington "does not currently have an individual income tax" (Department of Revenue); its new tax for individuals with incomes over $1 million starts in 2028. The state-by-state guide links each state's own page.

Key facts

State income tax return if you lived and worked only in Texas, Florida or Washington in 2026
None: Form 1040-NR and Form 8843 only
States that do not tax wages in tax year 2026 (Tax Foundation's count)
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming
State income tax withheld anyway
Shown in W-2 box 17; claimed back only on that state's return
Take-home on $80,000 of 2026 OPT pay in Texas for a nonresident F-1 student (estimate, full year, no treaty)
$67,688: federal income tax $12,312, no state income tax, no Social Security or Medicare tax
Form 1040-NR due date, with taxable wages
Thursday, April 15, 2027
For
F-1 students on OPT, STEM OPT or CPT, and other F, J, M and Q students, who were nonresident aliens in 2026 and earned wages in a state that does not tax wages.
Not for
Resident aliens, who file Form 1040 (the state answer is the same for them), and anyone who worked remotely for an employer based in another state. Remote-work rules are not covered here.

When do I still need a state return?

You may need a state return if you also lived or worked in a state that taxes wages. You also need one to get back any state tax withheld from your pay.

State returns for a nonresident alien student with 2026 pay from a state that does not tax wages
Your 2026 yearState return you may need
Lived and worked only in TexasNone
Lived in Texas, summer internship in CaliforniaCalifornia Form 540NR, if over its filing threshold or California tax was withheld
Moved from California to Texas during 2026California Form 540NR for the months before the move, if over its filing threshold or California tax was withheld
Studied in California, summer internship in WashingtonPossibly California: if it treats you as its resident, it taxes the Washington pay too
State tax withheld for a state you did not work inThat state's nonresident return, to get the tax back

A state taxes a nonresident on income from that state, which for most students means wages for work done there. California, for example, says wages "have a source where the services are performed", wherever the employer is (Publication 1031). Two state returns on OPT or CPT explains a mid-year move.

To get withheld tax back, you file that state's return. Illinois says you "must file to get a refund" of its tax withheld from your pay, even if you do not otherwise have to file (2025 IL-1040 instructions). Box 17 of each W-2 shows state income tax withheld, and box 15 names the state (W-2 instructions).

How much of my OPT pay do I keep in Texas?

On $80,000 of 2026 OPT pay, a nonresident F-1 student with no tax treaty keeps an estimated $67,688 in Texas. Federal income tax takes $12,312, and there is no state income tax and no Social Security or Medicare tax.

$80,000
Federal income tax
$12,312
Texas income tax
$0
Left after these taxes
$67,688

Social Security and Medicare: $0. A US worker earning the same would pay $6,120.

Where $80,000 of 2026 OPT pay goes in Texas for a nonresident F-1 student with no tax treaty. From the Texas tax calculator: 2026 federal brackets for a nonresident alien, first in the US in 2024. No state income tax on wages.

Worked example: Daniela, OPT in Dallas

Daniela is an illustrative F-1 student who first came to the US in August 2024. She finished her master's degree in Houston in December 2025 and works on OPT in Dallas for all of 2026 at $80,000, with no tax treaty.

As a nonresident she gets no standard deduction (IRS; students from India are the exception), so all $80,000 is taxed at the 2026 rates (Revenue Procedure 2025-32): 10% of $12,400 = $1,240, plus 12% of $38,000 = $4,560, plus 22% of $29,600 = $6,512, for $12,312. Her OPT pay is free of Social Security and Medicare tax while she is a nonresident alien (IRS).

She keeps $80,000 minus $12,312 = $67,688 and files only Form 1040-NR and Form 8843. This is an estimate for tax year 2026 from the Texas tax calculator: wages only, single, a full year in one state, no treaty, first in the US in 2024. The 2026 Tax Table, not yet published, can move the tax by a few dollars.

Florida and Washington give the same $67,688, not counting Washington's payroll premiums. Take-home pay by state compares the states that tax wages, and OPT tax examples by salary shows other amounts.

Why does Washington take money from my paycheck?

Washington employers can withhold premiums for two state insurance programs: Paid Family and Medical Leave, and WA Cares, which pays for long-term care (Employment Security Department). These premiums are not income tax, so they do not mean you owe Washington a tax return.

A worker who holds "a nonimmigrant visa for temporary workers" is exempt from WA Cares (WAC 192-905-008), but the rule does not name F-1 or OPT. Ask your employer which premiums apply to you, and check your pay stub.

Social Security and Medicare tax should not appear on your OPT pay while you are a nonresident alien. If it does, see FICA refunds for F-1 students.

What to do next

  1. Wait for your 2026 Form W-2, which your employer must send by Monday, February 1, 2027. If box 17 shows income tax for any state, plan to file that state's return.
  2. If you also worked in a state that taxes wages, read its guide, such as California taxes for international students.
  3. File Form 1040-NR with Form 8843 by Thursday, April 15, 2027 (tax deadlines for 2027).

F1TaxReturn prepares Form 1040-NR and Form 8843 for free once the final 2026 forms are published; you print, sign and mail them. In these states, that is your whole filing. Create an account.

Questions students ask

Do F-1 students have to file state taxes in Florida?

Not for income tax. Florida does not tax personal income, and its Department of Revenue says "there are no filing requirements". You still file Form 1040-NR and Form 8843 with the IRS, and you may need a return in any state that taxes wages where you also worked.

I moved from California to Texas on OPT in 2026. Which returns do I file?

Form 1040-NR and Form 8843 for the whole year, and California Form 540NR if you are over its filing threshold or had California tax withheld. If California treated you as its resident before the move, it taxes all income you received while a resident; if not, only income from California sources, such as pay for work done there (FTB Publication 1031). Texas has no return.

My employer is based in California, but I work at its Texas office. Do I owe California tax?

Not on your Texas pay, if you are a California nonresident. California taxes a nonresident only on California-source income, and wages have their source where the work is done, not where the employer is (FTB Publication 1031). If California tax was withheld anyway, file Form 540NR to get it back, and ask payroll to correct your work state.

Does Washington's new income tax apply to my 2026 return?

It does not. Washington's Department of Revenue says a new 9.9% income tax for individuals with adjusted gross income over $1 million starts January 1, 2028, with the first return due in 2029. For tax year 2026, Washington does not tax wages.

Do I send Form 8843 to Texas, Florida or Washington?

No state receives it. Form 8843 goes to the IRS, attached to your Form 1040-NR. None of these three states has a personal income tax return to file.

Sources

This guide is checked against these 12 documents, most recently on .

  1. Texas Constitution, Article 8, Section 24-a (individual income tax prohibited), Texas Legislative Council
  2. Do I have to file a personal income tax return in Florida?, Florida Department of Revenue
  3. Income tax, Washington State Department of Revenue
  4. Publication 1031 (2025), Guidelines for Determining Resident Status, California Franchise Tax Board
  5. 2025 Form IL-1040 Instructions, Illinois Department of Revenue
  6. General Instructions for Forms W-2 and W-3 (2026), IRS
  7. Your role and responsibilities (Paid Leave and WA Cares premiums), Washington Employment Security Department
  8. WAC 192-905-008, Automatic exemption for an employee who holds a nonimmigrant visa for temporary workers, Washington State Legislature
  9. Nonresident: figuring your tax, IRS
  10. Revenue Procedure 2025-32 (2026 inflation adjustments), IRS
  11. Foreign student liability for Social Security and Medicare taxes, IRS
  12. State Individual Income Tax Rates and Brackets, 2026, Tax Foundation (secondary source)