F1TaxReturn
Log inFile free now

Tax year 2026Checked

Can F-1 students take the standard deduction? Who gets $16,100

Most nonresident aliens get no standard deduction for 2026. A chart of who gets $16,100, and what deducting Illinois tax on Schedule A saves a student on OPT.

$16,100 standard deduction for 2026 for a single resident alien or a student from India; most nonresidents get $0

Line 12a Itemized or standard deductionForm 1040-NR or Form 1040 line 12e (2026 drafts)

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

In short

  1. Nonresident aliens generally cannot take the standard deduction, so most F-1 and J-1 students filing a 2026 Form 1040-NR get $0 and itemize state income tax on Schedule A instead.
  2. Students and business apprentices from India can take the $16,100 standard deduction on line 12a of the 2026 draft Form 1040-NR under Article 21(2), in place of itemizing.
  3. A single resident alien for all of 2026 takes $16,100 on Form 1040; a dual-status return gets none, and a joint Form 1040 with a US citizen or resident spouse gets $32,200.
  4. In our estimate for tax year 2026, a nonresident with $70,000 of wages and no tax treaty who deducts $3,320 of Illinois tax owes $9,382 of federal tax instead of $10,112, a saving of $730.
Contents, 7 sections

Most F-1 and J-1 students cannot take the standard deduction on a 2026 Form 1040-NR, because nonresident aliens generally get none. Students and business apprentices from India can deduct $16,100 under the US-India tax treaty, and a single resident alien for all of 2026 takes the same $16,100 on Form 1040.

So if you file Form 1040-NR and are not from India, your standard deduction is $0, and you deduct state income tax on Schedule A instead. The guide to US taxes for international students covers the rest of the return.

Who gets the standard deduction for 2026?

For 2026, the $16,100 standard deduction goes to single full-year resident aliens and to students and business apprentices from India. A joint return with a US citizen or resident spouse gets $32,200, and every other nonresident alien gets $0, as does a dual-status return.

Decision chart. Resident alien for all of 2026: Form 1040, single, $16,100. Choosing a joint return with a US citizen or resident spouse: joint Form 1040, $32,200. Resident for only part of 2026: dual-status return, $0. Nonresident student or business apprentice from India: Form 1040-NR, $16,100. Every other nonresident alien: $0, and itemize state income tax and US charity gifts on Schedule A.A decision chart with four questions. First: were you a resident alien for all of 2026, usually from your sixth calendar year with 183 days in the US? If yes, you file Form 1040 and, as a single filer, take the $16,100 standard deduction. If no: are you choosing a joint return with a US citizen or resident spouse? If yes, the joint Form 1040 has a $32,200 standard deduction. If no: were you a resident for only part of 2026, for example from an H-1B start on June 1? If yes, you file a dual-status return, with no standard deduction. If no, you are a nonresident alien all year: are you a student or business apprentice from India under Article 21(2) of the treaty? If yes, you can take $16,100 on Form 1040-NR. If no, your standard deduction is $0, and you itemize state income tax and gifts to US charities on Schedule A (Form 1040-NR) instead.Start at the top: your first yes gives your deduction.Resident alien for all of 2026?Usually from year 6, with 183 daysYesForm 1040, single$16,100NoChoosing a joint return with aUS citizen or resident spouse?YesJoint Form 1040$32,200NoResident for only part of 2026?For example, H-1B from June 1YesDual-status return$0NoStudent or business apprenticefrom India, Article 21(2)?YesForm 1040-NR$16,100NoEvery other nonresident alienForm 1040-NR, itemizing on Schedule A instead:state income tax and gifts to US charities$0Decision chart. Resident alien for all of 2026: Form 1040, single, $16,100. Choosing a joint return with a US citizen or resident spouse: joint Form 1040, $32,200. Resident for only part of 2026: dual-status return, $0. Nonresident student or business apprentice from India: Form 1040-NR, $16,100. Every other nonresident alien: $0, and itemize state income tax and US charity gifts on Schedule A.A decision chart with four questions. First: were you a resident alien for all of 2026, usually from your sixth calendar year with 183 days in the US? If yes, you file Form 1040 and, as a single filer, take the $16,100 standard deduction. If no: are you choosing a joint return with a US citizen or resident spouse? If yes, the joint Form 1040 has a $32,200 standard deduction. If no: were you a resident for only part of 2026, for example from an H-1B start on June 1? If yes, you file a dual-status return, with no standard deduction. If no, you are a nonresident alien all year: are you a student or business apprentice from India under Article 21(2) of the treaty? If yes, you can take $16,100 on Form 1040-NR. If no, your standard deduction is $0, and you itemize state income tax and gifts to US charities on Schedule A (Form 1040-NR) instead.Start at the top: your firstyes gives your deduction.Resident alien for all of 2026?Usually from year 6, with 183 daysYes: Form 1040, single$16,100NoChoosing a joint return with aUS citizen or resident spouse?Yes: Joint Form 1040$32,200NoResident for only part of 2026?For example, H-1B from June 1Yes: Dual-status return$0NoStudent or business apprenticefrom India, Article 21(2)?Yes: Form 1040-NR$16,100NoEvery other nonresident alien$0Itemize on Schedule A instead:state income tax and gifts toUS charities
Four questions decide your 2026 standard deduction.

The IRS says a nonresident "cannot claim the standard deduction", apart from the India rule. The amounts are in Revenue Procedure 2025-32 ($15,750 for 2025). The deduction goes on line 12a of the 2026 draft Form 1040-NR and line 12e of the draft Form 1040.

Most students become residents in their sixth calendar year, if they spend 183 days in the US that year, and then file Form 1040 instead of Form 1040-NR. If you were outside the US on January 1 of that year, residency starts the day you came back and the year is dual-status. A dual-status return can itemize but gets no standard deduction (IRS). A joint return taxes both spouses on worldwide income, so make that choice with professional advice (IRS; married to a US citizen).

Key facts

2026 standard deduction, single filer
$16,100 ($15,750 for 2025)
Nonresident alien on Form 1040-NR
$0, except students and business apprentices from India
Dual-status return
$0; itemized deductions only
Joint Form 1040 with a US citizen or resident spouse
$32,200
What nonresidents deduct instead
State and local income tax and gifts to US charities, on Schedule A (Form 1040-NR)
Where the deduction goes
Form 1040-NR line 12a (2026 draft)
For
F-1, J-1, M-1 and Q students filing a federal return for tax year 2026, including students on OPT.
Not for
Anyone who needs line-by-line help with Form 1040, a dual-status return or a joint return. This page says what each one gets, not how to file it.

Can students from India take the $16,100?

Students and business apprentices from India can deduct $16,100 on line 12a of the 2026 draft Form 1040-NR under Article 21(2) of the US-India tax treaty. It replaces itemized deductions: you take one or the other, not both (Publication 519).

You still report all your wages on line 1a, and for a student $16,100 is almost always more than a Schedule A total. The India tax treaty guide covers who qualifies and what is known about OPT.

What can I deduct instead on Form 1040-NR?

Nonresident aliens itemize on Schedule A (Form 1040-NR), and its total goes on line 12a of the 2026 draft Form 1040-NR. For most students the one deduction that matters is the state and local income tax withheld from their pay (W-2 boxes 17 and 19).

$70,000
Federal income tax
$9,382
Illinois income tax
$3,320
Left after these taxes
$57,298

Social Security and Medicare: $0. A US worker earning the same would pay $5,355.

What a nonresident F-1 student keeps from $70,000 of OPT pay in Illinois, with state tax deducted on Schedule A. From the Illinois tax calculator: 2026 federal brackets for a nonresident alien, first in the US in 2024.

Worked example: Mateus, F-1 student from Brazil, on OPT in Chicago in 2026

Mateus is an example. He arrived in August 2024, finished a master's degree in December 2025 and worked on OPT all of 2026, earning $70,000. In his third calendar year he is a nonresident alien, and Brazil has no income tax treaty with the US. His employer withheld exactly his Illinois tax.

StepAmount
Illinois tax: $70,000 minus the $2,925 exemption, times 4.95%$3,320
Schedule A line 1a, carried to Form 1040-NR line 12a$3,320
Taxable income on line 15: $70,000 minus $3,320$66,680
Federal tax: $5,800 plus 22% of the amount over $50,400$9,382
Federal tax with nothing to deduct, as in Texas$10,112

Deducting his Illinois tax saves Mateus $10,112 minus $9,382 = $730 of federal tax, about 22% of $3,320. A student from India who qualifies for Article 21(2) would deduct $16,100 instead and owe about $6,570, but we found no IRS guidance on whether OPT qualifies.

These are estimates for tax year 2026 from the Illinois tax calculator: wages only, single, a full year in one state, first in the US in 2024. The Illinois rate and exemption are in the IL-700-T (Illinois guide), and below $100,000 of taxable income the IRS Tax Table can differ by a few dollars.

The rest of the 2026 draft Schedule A rarely matters for a student. Gifts to US charities count only above 0.5% of your adjusted gross income (Publication 505). Casualty and theft losses count only if they come from a federally or state declared disaster. Gifts made directly to a foreign charity, property tax, sales tax, mortgage interest and medical costs do not count. A student's state tax is far below the $40,400 cap on state and local tax (state income tax guide).

Why is so much tax withheld from my paycheck?

Because nonresidents get no standard deduction, employers add an amount to your wages before working out income tax withholding: $16,100 a year for most students in 2026 (Publication 15-T). It is not wages, is not on your W-2 and does not change the tax you owe.

Students and business apprentices from India are exempt from that add-on (Form W-4 for nonresident aliens).

What to do next

  1. A nonresident all year and not from India? Enter the state and local income tax withheld in 2026 (W-2 boxes 17 and 19), plus any you paid in 2026 for an earlier year, on Schedule A line 1a. Carry the total to Form 1040-NR line 12a (how to fill out Form 1040-NR).
  2. A student or business apprentice from India who qualifies under Article 21(2)? Enter $16,100 on line 12a, unless your Schedule A total is larger.
  3. Resident all year, dual-status or filing jointly? Use software or a preparer that handles your return.
  4. Mail your Form 1040-NR by Thursday, April 15, 2027 if you were paid wages subject to US income tax withholding in 2026, or by Tuesday, June 15, 2027 if you were not (tax deadlines).

F1TaxReturn prepares Form 1040-NR, with Schedule A for state income tax or the India standard deduction, and Form 8843 for free once the IRS publishes the final 2026 forms. It does not prepare Form 1040, dual-status or joint returns. Create an account.

Questions students ask

Do J-1 students get the standard deduction on Form 1040-NR?

Only J-1 students and business apprentices from India. The rule depends on being a nonresident alien, not on the visa, so F-1 and J-1 students are treated the same. A single J-1 student who is a resident alien for all of 2026 takes $16,100 on Form 1040.

Do I get the standard deduction in my sixth year in the US?

You do if you are a resident alien for all of 2026: as a single filer you file Form 1040 and take $16,100. Most F-1 students become residents in their sixth calendar year if they spend at least 183 days in the US that year. Residency generally starts on your first day in the US that year, so if you were outside the US on January 1, 2026, it starts partway through the year. Then you file a dual-status return, which gets no standard deduction.

If I deduct state tax, is my state refund taxable next year?

It can be. If you deduct 2026 state income tax on Schedule A and get a state refund in 2027, the refund is income on your 2027 federal return to the extent the deduction lowered your 2026 tax. A student from India who took the $16,100 instead does not report it.

Can I take the $1,000 charitable deduction without itemizing?

The IRS's 2026 estimated-tax form for nonresident aliens, Form 1040-ES (NR), says you can deduct up to $1,000 of cash gifts to charity without itemizing, with certain limits. Which Form 1040-NR filers may use the new line 12b, and how, will be set by the 2026 Form 1040-NR instructions, which the IRS has not yet published. Check them before you claim it.

Do I get a personal exemption instead?

No. The personal exemption is $0 for 2026 and later years, and the IRS says nonresidents cannot claim one for themselves, a spouse or dependents. In its place, line 12a of the 2026 draft Form 1040-NR takes the standard deduction, if you qualify, or your Schedule A total.

Sources

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

  1. Nonresident: Figuring your tax, IRS
  2. Revenue Procedure 2025-32 (2026 inflation adjustments), IRS
  3. Form 1040-NR (2026 draft), IRS
  4. Schedule A (Form 1040-NR) (2026 draft), Itemized Deductions, IRS
  5. Form 1040 (2026 draft), IRS
  6. Publication 519 (2025), U.S. Tax Guide for Aliens, IRS
  7. Taxation of dual-status individuals, IRS
  8. Nonresident spouse, IRS
  9. Publication 505 (2026), Tax Withholding and Estimated Tax, IRS
  10. Form 1040-ES (NR) (2026), U.S. Estimated Tax for Nonresident Alien Individuals, IRS
  11. Publication 15-T (2026), Federal Income Tax Withholding Methods, IRS
  12. IL-700-T (2026), Illinois Withholding Tax Tables, Illinois Department of Revenue