Tax year 20268 guides
Tax residency for international students: the five-year rule and what comes after
The substantial presence test, exempt years, dual-status returns, and what changes when you move to H-1B or a green card.
F-1, J-1, M-1 and Q students leave their days out of the substantial presence test for 5 calendar years, and any part of a year counts as a whole year. Until then you are usually a nonresident alien and file Form 1040-NR. A student in the US at least 183 days in the sixth calendar year usually becomes a resident alien and files Form 1040.
Start with the substantial presence test, which shows how to count the days. Your sixth year on F-1 explains what changes then: worldwide income, the $16,100 standard deduction, and Social Security and Medicare tax on OPT pay. Switching to H-1B depends on the start date: inside your five exempt years, an October 1, 2026 start leaves you a nonresident alien for all of 2026. If you are going home, the leaving checklist covers the return for your last year. J-1 researchers and professors are exempt for 2 calendar years, not 5; their guide explains the rule.
Read in this order
The substantial presence test for F-1 students: how to count your days
You meet the 2026 substantial presence test with 31 days in 2026 and 183 weighted days over 2024 to 2026. F-1 students exclude 5 calendar years.
Your sixth year on F-1: when you become a resident alien for tax
F-1 students usually become resident aliens in their 6th calendar year with 183 days in the US. For 2026 that means Form 1040, worldwide income and FICA.
F-1 to H-1B: how to file your first tax return after the switch
Within your 5 F-1 years, an October 1, 2026 H-1B start gives 92 counted days, so you file Form 1040-NR. A start by July 2 usually makes 2026 dual-status.
Leaving the US after graduation: your tax checklist
Leaving in 2026? You still file Form 8843, plus Form 1040-NR if you had taxable US income, in 2027. Most F-1 and J-1 students need no sailing permit.
J-1 researcher and scholar taxes for 2026: the two-year rule and treaties
J-1 researchers and professors are exempt for 2 calendar years, not 5, so most count days from year 3. What that means for 2026 returns, FICA and treaties.
Do resident or nonresident aliens pay more tax in 2026?
In our 2026 Texas estimate, a resident alien pays less tax than an F-1 nonresident below about $24,100 of wages and more above it, because of 7.65% FICA.
F-1 vs J-1 taxes: what is the same and what differs (2026)
For 2026, a J-1 student is taxed like an F-1 student: 5 exempt years and no FICA while a nonresident. J-1 researchers usually get only 2 exempt years.
Married to a US citizen on an F-1 visa: joint return or 1040-NR?
A nonresident F-1 student and US citizen spouse can choose a joint 2026 Form 1040 ($32,200 deduction, worldwide income taxed) or file 1040-NR separately.
Questions these guides answer
The substantial presence test for F-1 students: how to count your days
- How does the substantial presence test work for 2026?
- What counts as a day in the US?
- Which days are exempt for F-1 and J-1 students?
- How do I count my five calendar years?
- What date does my residency start once my days count?
- Do J-1 researchers and scholars get five years too?
All 6 questions in The substantial presence test for F-1 students: how to count your days
Your sixth year on F-1: when you become a resident alien for tax
- Which calendar year is my sixth year on F-1?
- How many days in the US make me a resident in year 6?
- When does my residency start in my sixth year?
- What changes on my tax return as a resident alien?
- Do I pay Social Security and Medicare tax on OPT after five years?
- How much more tax does a sixth-year OPT worker pay?
All 6 questions in Your sixth year on F-1: when you become a resident alien for tax
F-1 to H-1B: how to file your first tax return after the switch
- Am I a resident alien for 2026 after switching to H-1B?
- Which date counts: the H-1B approval or the start date?
- What does an October 1 H-1B start mean for my 2026 return?
- When do Social Security and Medicare tax start on H-1B pay?
- What if my H-1B started on or before July 2, 2026?
- What if 2026 is my sixth calendar year in the US?
All 6 questions in F-1 to H-1B: how to file your first tax return after the switch
Leaving the US after graduation: your tax checklist
- Do I still file a tax return for the year I leave?
- Do F-1 students need a sailing permit to leave the US?
- How will I get my W-2 and other tax forms after I leave?
- Should I close my US bank account before I leave?
- How do I file and mail my return from outside the US?
- What does this look like for a student who left in 2026?
All 6 questions in Leaving the US after graduation: your tax checklist
J-1 researcher and scholar taxes for 2026: the two-year rule and treaties
- Who counts as a J-1 researcher or scholar for this rule?
- How many years is a J-1 researcher exempt?
- How do I fill in Form 8843 Part II?
- I was an F-1 student before my J-1. Do I get two more years?
- When does a J-1 researcher become a resident alien?
- Do J-1 researchers pay Social Security and Medicare tax?
All 6 questions in J-1 researcher and scholar taxes for 2026: the two-year rule and treaties
Do resident or nonresident aliens pay more tax in 2026?
- Who pays more tax on the same wages?
- Why does the answer change at about $24,100?
- Does a state income tax change the answer?
- What if I work for my own university?
- Can I choose to be a resident or a nonresident alien?
- What else changes when you become a resident?
All 6 questions in Do resident or nonresident aliens pay more tax in 2026?
F-1 vs J-1 taxes: what is the same and what differs (2026)
- What is the same and what differs for F-1 and J-1?
- Do J-1 students get five years too?
- Is a J-1 exempt from Social Security and Medicare tax?
- Which treaty article applies to me?
- Does my J-2 spouse pay tax on their pay?
- I was F-1 and now J-1: how do I count my years?
All 6 questions in F-1 vs J-1 taxes: what is the same and what differs (2026)
Married to a US citizen on an F-1 visa: joint return or 1040-NR?
- Can an F-1 student file a joint return with a US citizen spouse?
- What changes if we choose to file jointly?
- Will a joint return lower our tax?
- How do we make the choice?
- What if I become a resident partway through 2026?
All 5 questions in Married to a US citizen on an F-1 visa: joint return or 1040-NR?