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Tax year 2026Checked

Which state leaves you the most take-home pay on OPT in 2026?

Estimated 2026 take-home pay on OPT at $70,000 to $150,000 in the states with no wage tax, California, New York, New York City, Illinois and Massachusetts, and why a state's income tax also lowers your federal tax.

By F1TaxReturn Tax Team. Published . Facts checked against the sources below on . 6 minute read.

In short

  1. On $80,000 of 2026 OPT pay, a nonresident F-1 student with no tax treaty keeps an estimated $67,688 in a state that does not tax wages, such as Texas, Florida or Washington, before any state payroll deductions.
  2. At $80,000, the estimate is $65,297 in California, $64,784 in New York outside New York City, $64,740 in Massachusetts (on its 2025 exemption), $64,712 in Illinois and $62,754 for a New York City resident.
  3. A nonresident deducts state income tax on Schedule A (Form 1040-NR), so at the 22% bracket federal tax falls by about a fifth of the state tax: Illinois takes $3,815 of $80,000, and federal tax falls by $839.
  4. As a nonresident, a job in a state with no wage tax leaves the same take-home as a taxing-state job that pays more by exactly that state's income tax: $76,935 in Texas matches $80,000 in California.
  5. California leaves more than New York outside New York City, Massachusetts and Illinois at $80,000 but less at $100,000, because its 2026 rate climbs to 9.3% above $75,197 of taxable income.
Contents, 7 sections

On OPT in tax year 2026, a nonresident alien F-1 student with no tax treaty keeps the most in a state that does not tax wages. Of an $80,000 salary, that is an estimated $67,688. Among the taxing places in our tables, California leaves the most and New York City residents the least.

The gaps are smaller than each state's tax, because a nonresident deducts state income tax on the federal return. For the rest of your return, start with the guide to US taxes for international students.

How much of an $80,000 OPT salary do I keep in each state?

On $80,000 of 2026 OPT pay, a nonresident with no tax treaty keeps an estimated $67,688 in a state with no wage tax. A New York City resident keeps $62,754, and California, Massachusetts, Illinois and New York outside the city fall between, at $64,712 to $65,297.

How these estimates were made

They come from our take-home calculator for tax year 2026, with these inputs: wages only, single, no tax treaty, a full year in one state, first came to the US in 2024. New York and the city use the 2026 rates, the $8,000 standard deduction and the $63 city school tax credit in Form IT-2105-I. Illinois is 4.95% after a $2,925 exemption (IL-700-T). Massachusetts is 5.0% after the $4,400 exemption in its 2025 instructions. Its 2026 amount is not yet published.

The New York City rows leave out the city school tax credit's rate reduction amount (about $158 at $80,000), so their city tax is slightly high. A return figured with the IRS or state tax tables can differ from these figures by a few dollars.

Estimated 2026 income tax and take-home pay on $80,000 of OPT wages for a nonresident alien with no tax treaty, before state payroll programs.
Where you live and work State and city tax Federal tax Take-home
No tax on wages, such as Texas $0 $12,312 $67,688
California $3,065 $11,638 $65,297
New York, not the city $3,723 $11,493 $64,784
Massachusetts (2025 exemption) $3,780 $11,480 $64,740
Illinois $3,815 $11,473 $64,712
New York City resident $6,326 $10,920 $62,754

City tax applies only to New York City residents: someone who lives in New Jersey and works in Manhattan pays none (IT-203 instructions). OPT salary after tax in New York City explains who counts as a resident.

Key facts

Take-home on $80,000, state with no wage tax (estimate)
$67,688 before state payroll programs: federal income tax $12,312, no state income tax, no Social Security or Medicare tax
Take-home on $80,000, New York City resident (estimate)
$62,754
Federal deduction for state income tax
Line 1a of the 2026 draft Schedule A (Form 1040-NR); the 2026 cap is $40,400
Social Security and Medicare tax on OPT pay
None while you are a nonresident alien
Form 1040-NR due date, with wages
Thursday, April 15, 2027
For
Single F-1 students on OPT or STEM OPT who are nonresident aliens for all of 2026, with only wages, no tax treaty benefit and a full year of work in one state.
Not for
Resident aliens (usually from your sixth calendar year), students claiming a tax treaty, including India's Article 21(2) standard deduction, and anyone who worked in two states in 2026.

Where does my state rank at $80,000?

Nine states do not tax wages in 2026, by the Tax Foundation's count, and the other 41 and the District of Columbia do. At $80,000, California's estimated tax of $3,065 is lower than New York's $3,723 or Illinois's $3,815.

$80,000

$0 in the 9 states with no tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming.

Lowest of the rest

  1. North Dakota †$615
  2. Ohio$1,425
  3. Arizona$1,598
  4. Louisiana$2,014
  5. Rhode Island$2,383

Highest

  1. Maryland$5,786
  2. Oregon$5,427
  3. District of Columbia$5,200
  4. Maine$4,821
  5. Hawaii$4,550

State and local income tax on $80,000 of 2026 OPT pay in each state, for a nonresident alien with no tax treaty. State and local income tax from the tax calculator, for a nonresident alien first in the US in 2024, with no treaty. Local income tax is included at the calculator's default rate in Indiana and Maryland. Not included: city and local wage taxes in Alabama, Kentucky, Michigan, Missouri, New York, Ohio and Pennsylvania, which vary by place, and state payroll programs. † On 2025 figures.

Texas has no individual income tax, and its constitution forbids one: "The legislature may not impose a tax on the net incomes of individuals" (Article 8, Section 24-a). Washington "does not currently have an individual income tax", says its Department of Revenue. A 9.9% income tax that starts there in 2028 applies only to people with adjusted gross income over $1 million. The state-by-state guide sources each of the nine. OPT in a state with no wage tax covers what you file there.

Why is the gap between states smaller than the state tax?

A nonresident alien generally gets no standard deduction (IRS), so the state income tax withheld from your pay is an itemized deduction that lowers federal tax. At the 22% bracket, federal tax falls by about a fifth of the state tax: California takes an estimated $3,065 of $80,000 and cuts federal tax by $674.

$80,000
Federal income tax
$11,638
California income tax
$3,065
Left after these taxes
$65,297

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

Where $80,000 of 2026 OPT pay goes in California for a nonresident alien with no tax treaty. From the California tax calculator: 2026 federal brackets for a nonresident alien, first in the US in 2024. State Disability Insurance (SDI) may also be withheld; not shown. California does not recognize federal tax treaties, so treaty-exempt wages are still taxed by the state. California taxes HSA contributions, so they still count as California income.

State income tax goes on line 1a of the 2026 draft Schedule A (Form 1040-NR), capped at $40,400 for 2026 (Publication 505). Social Security and Medicare tax is $0 in every state, because OPT pay is exempt while you are a nonresident alien (IRS).

For a nonresident, a job in a state with no wage tax leaves the same take-home as one that pays more by exactly that state's income tax.

Worked example: Mina compares an $80,000 offer in Austin with one in San Jose

Mina is an illustrative F-1 student who arrived in August 2024, finished her master's degree in December 2025 and starts OPT in January 2026. She claims no tax treaty.

For the San Jose job, California taxes $74,100 ($80,000 minus the $5,900 standard deduction): $2,054.96 plus 8% of $14,602, minus the $158 personal exemption credit, is $3,065 (FTB 2026 rate schedule). Schedule A takes that $3,065 off her federal taxable income, which falls to $76,935. Federal tax is $5,800 plus 22% of taxable income over $50,400 (Revenue Procedure 2025-32): $11,638 in San Jose and $12,312 in Austin.

Austin leaves her $67,688 and San Jose $65,297. The gap of $2,391 a year (about $199 a month) is less than California's $3,065 of tax. An Austin offer of $76,935, lower by exactly the California tax, would leave her the same $65,297. California State Disability Insurance (SDI) may also be withheld from her San Jose pay.

How much do I keep at $70,000, $100,000 or $150,000?

The states that do not tax wages leave the most at every salary from $70,000 to $150,000, and New York City residents the least wherever we estimate it. California leaves more than New York outside the city, Illinois or Massachusetts at $80,000 but less at $100,000.

Estimated 2026 take-home pay on OPT for a nonresident alien with no tax treaty, before state payroll programs. Massachusetts uses its 2025 exemption, and New York is not estimated above $100,000.
Where you live and work$70,000$100,000$150,000
No tax on wages$59,888$83,288$121,402
California$58,121$79,457$114,136
New York, not the city$57,405$79,497Not shown
Massachusetts$57,330$79,560$115,869
Illinois$57,298$79,540$115,869
New York City resident$55,678$76,862Not shown

California falls behind at $100,000 because its 2026 rate rises to 9.3% above $75,197 of taxable income. The New York rows end there because the calculator does not yet apply the state's tax benefit recapture, which takes back the benefit of the lower rates at higher incomes. Recapture starts above $107,650 of New York adjusted gross income (IT-2105-I). The CSV file has every figure in both tables, with each place's federal and state tax.

Each state return has its own guide: California, New York, Illinois and Massachusetts. OPT take-home pay examples shows Texas and Illinois at other salaries. Two state returns on OPT or CPT covers a move between states.

What to do next

  1. Put each offer's salary and state into the take-home calculator, or a state page such as California, New York, Illinois or Massachusetts. Its take-home also subtracts state payroll programs, so it can be lower than our tables.
  2. To rank offers in different states as a nonresident, subtract each one's estimated state and local income tax from its salary. The larger result leaves you more, before payroll programs.
  3. On your first pay stub, check that no Social Security or Medicare tax was taken. If either was withheld, ask your employer for it back (FICA refund guide). State payroll programs may also be withheld: California SDI, New York Paid Family Leave, Massachusetts Paid Family and Medical Leave, and Washington's Paid Family and Medical Leave and WA Cares premiums.
  4. File Form 1040-NR and Form 8843 for 2026 by Thursday, April 15, 2027. Returns for the four taxing states in our tables are expected to be due the same day, but none has published its 2027 date yet. For tax year 2025, all four were due April 15, 2026, for filers with wages.

F1TaxReturn prepares Form 1040-NR and Form 8843 for free once the final 2026 forms are published; you sign and mail the printed forms. Create an account.

Questions students ask

Is a lower salary in Texas better than a higher one in California on OPT?

It can be. As a nonresident with no tax treaty, a job in a state with no wage tax leaves the same take-home as a job in a taxing state that pays more by exactly that state's income tax. At $80,000 in California the estimated tax is $3,065, so a Texas offer above $76,935 leaves you more. Rent and other living costs are not part of this comparison.

Does the state matter more once I become a resident alien?

Yes. A resident alien for all of 2026 takes the $16,100 standard deduction, so state income tax usually stops lowering federal tax. At $80,000, a resident alien keeps an estimated $61,295 in Illinois and $65,110 in Texas, after $6,120 of Social Security and Medicare tax: the gap is $3,815, the full Illinois tax.

Do I file a state tax return if I work on OPT in Texas, Florida or Washington?

Not for wages earned there, because those states do not tax wages in tax year 2026. You still file Form 1040-NR and Form 8843. If you also worked in a state that taxes wages, for example a summer in California, you may need a return there for that pay.

Do these estimates apply if I claim a tax treaty?

No, they assume no treaty. No IRS ruling we found settles whether a treaty's student article covers OPT or STEM OPT pay, and California does not follow federal tax treaties. A student from India who can claim Article 21(2) takes the $16,100 standard deduction instead, which changes every figure here.

Sources

This guide is checked against these 14 documents, most recently on .

  1. Revenue Procedure 2025-32 (2026 inflation adjustments), IRS
  2. Nonresident: figuring your tax, IRS
  3. Schedule A (Form 1040-NR) (2026 draft), Itemized Deductions, IRS
  4. Publication 505 (2026), Tax Withholding and Estimated Tax, IRS
  5. Foreign student liability for Social Security and Medicare taxes, IRS
  6. Tax News, October 2026 (2026 tax rate schedules, standard deduction and exemption credit), California Franchise Tax Board
  7. Instructions for Form IT-2105 (2026), Estimated Tax Payment Voucher for Individuals, New York State Department of Taxation and Finance
  8. Instructions for Form IT-203 (2025), Nonresident and Part-Year Resident Income Tax Return, New York State Department of Taxation and Finance
  9. Informational Bulletin FY 2026-15, What's New for Illinois Income Taxes, Illinois Department of Revenue
  10. 2026 IL-700-T, Illinois Withholding Tax Tables, Illinois Department of Revenue
  11. 2025 Form 1-NR/PY instructions, Massachusetts Department of Revenue
  12. State Individual Income Tax Rates and Brackets, 2026, Tax Foundation (secondary source)
  13. Texas Constitution, Article 8, Section 24-a (individual income tax prohibited), Texas Legislative Council
  14. Income tax, Washington State Department of Revenue