Tax year 20268 guides

Tax forms for F-1 and J-1 students, explained line by line

Form 8843, Form 1040-NR, W-2, 1042-S, W-7 and the rest: what each one is for and how to fill it in.

Most nonresident F-1 and J-1 students file two forms for tax year 2026: Form 8843, which every nonresident student files, even with no income, and Form 1040-NR if they had income subject to US tax. The W-2 from your employer and any Form 1042-S from your school supply the numbers.

Start with Form 8843: students complete Part I and Part III, and a Form 8843 filed by itself goes to Austin, TX 73301-0215 by Tuesday, June 15, 2027. Then fill out Form 1040-NR line by line: W-2 wages go on line 1a, treaty-exempt income on line 1k and federal tax withheld on line 25a of the 2026 draft. Where to mail them has the addresses. If you got both a W-2 and a 1042-S, see what each one reports. You need neither an SSN nor an ITIN to file Form 8843 alone; the ITIN guide says when Form W-7 applies. If you filed Form 1040 by mistake, correct it with Form 1040-X.

Read in this order

Form 8843 for tax year 2026: who files it and how to fill it out
Nonresident F-1, J-1, M-1 and Q students file Form 8843 for 2026, even with no income. Filed alone, it is mailed to Austin, TX by June 15, 2027.
12 minute read
How to fill out Form 1040-NR (tax year 2026)
For 2026, F-1 and J-1 students put W-2 wages on line 1a, treaty income on 1k, state tax on 12a and tax withheld on 25a of Form 1040-NR.
15 minute read
Where to mail Form 1040-NR and Form 8843 in 2027
Form 8843 filed alone goes to the IRS in Austin, TX 73301-0215. In 2026 a 1040-NR went to Austin, or Charlotte with a check; recheck for 2027.
12 minute read
Form 1042-S vs W-2: why you got both and what to do
Form 1042-S reports a nonresident's scholarship, treaty-exempt pay and tax withheld; a W-2 reports wages. Your 2026 1042-S is due by March 15, 2027.
10 minute read
Do international students need an ITIN? SSN vs ITIN explained
Most do not. In 2026, F-1 students who work use an SSN, and Form 8843 needs neither. An ITIN (Form W-7) is for a 1040-NR filer who cannot get an SSN.
11 minute read
Form 1098-T for international students: why most F-1 students cannot use it
Most F-1 and J-1 students cannot use Form 1098-T for 2026: a nonresident alien generally cannot claim the American Opportunity or Lifetime Learning credit.
8 minute read
Filed Form 1040 instead of 1040-NR? How F-1 students fix it
File Form 1040-X with a corrected Form 1040-NR marked "Amended" and Form 8843, mail it to the IRS in Austin, and repay benefits a nonresident cannot claim.
10 minute read
Form 1040 vs Form 1040-NR: which one F-1 students file for 2026
Most F-1 students are nonresident aliens in years 1 to 5 and file Form 1040-NR for 2026 if they had taxable US income; resident aliens file Form 1040.
6 minute read

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