Tax year 202610 guides
State income tax for international students
Nonresident and part-year state returns, which states follow federal treaties, and state-by-state guides.
Yes, in most states: for tax year 2026, F-1 and J-1 students are taxed on wages earned in a state that taxes wages. Nine states do not tax wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Filing Form 1040-NR does not make you a state nonresident.
Start with the state-by-state guide, then read the one for your state: California (Form 540NR, which taxes treaty-exempt pay), New York (Form IT-203), Illinois (Form IL-1040 with Schedule NR, 4.95% after a $2,925 exemption) or Massachusetts (Form 1-NR/PY). If you worked in two states in 2026, each state that taxes wages taxes the pay earned there. The 2026 returns of all four states are expected to be due Thursday, April 15, 2027; none of the four has published its date yet.
Read in this order
Do international students pay state income tax? A state-by-state guide
Yes, in most states. For tax year 2026, F-1 and J-1 students are taxed on wages earned in a state that taxes wages. Nine states do not tax wages.
California taxes for international students: Form 540NR (tax year 2026)
F-1 and J-1 students with California wages file Form 540NR unless full-year residents. California taxes treaty-exempt pay. Expected due April 15, 2027.
New York taxes for international students: IT-203, IT-201 and NYC (tax year 2026)
F-1 and J-1 students with New York wages file Form IT-203 unless they are New York residents. NYC tax is for city residents. Expected due April 15, 2027.
Illinois taxes for international students: IL-1040 and Schedule NR (tax year 2026)
F-1 and J-1 students with Illinois wages file Form IL-1040, nonresidents with Schedule NR: 4.95% after a $2,925 exemption, expected due April 15, 2027.
Massachusetts taxes for international students: Form 1-NR/PY or Form 1 (tax year 2026)
Most F-1 and J-1 students with Massachusetts wages file Form 1-NR/PY for 2026. An off-campus home and 184+ days there usually mean Form 1. Tax is 5%.
Worked in two states in 2026 on OPT or CPT? How your state returns work
Worked in two states in 2026? Each state that taxes wages taxes the pay earned there, so you usually file a return in each, plus one federal Form 1040-NR.
Glacier Tax Prep state return: how do I file mine?
Glacier Tax Prep says it prepares only the federal return. File your 2026 state return by hand, with Sprintax, or with F1TaxReturn in CA, NY, IL or MA.
On OPT in Texas, Florida or Washington: do I file a state tax return?
Lived and worked only in Texas, Florida, Washington or another state with no wage tax in 2026? You file no state return, only Form 1040-NR and Form 8843.
OPT salary after tax in New York City: 2026 estimates
On $100,000 of 2026 OPT pay, a nonresident F-1 student keeps about $76,862 in New York City and $79,497 elsewhere in New York. Commuters pay no city tax.
Which state leaves you the most take-home pay on OPT in 2026?
On $80,000 of 2026 OPT pay and no tax treaty, an F-1 nonresident keeps an estimated $67,688 in a state with no wage tax and $62,754 in New York City.
Questions these guides answer
Do international students pay state income tax? A state-by-state guide
- Which states do not tax wages in 2026?
- Which state do I file in: where I live, study or work?
- Am I a state nonresident because I am a nonresident alien?
- Do states follow my federal tax treaty exemption?
- How do states work out tax for a nonresident?
- Do I have to file a state return?
All 6 questions in Do international students pay state income tax? A state-by-state guide
California taxes for international students: Form 540NR (tax year 2026)
- Do I need to file a California tax return for 2026?
- Which California form do I file: Form 540NR or Form 540?
- Am I a California resident if I study in California?
- Does California tax wages that a tax treaty exempts?
- How does Form 540NR work out my California tax?
- What are California's tax rates for 2026?
All 6 questions in California taxes for international students: Form 540NR (tax year 2026)
New York taxes for international students: IT-203, IT-201 and NYC (tax year 2026)
- Do I need to file a New York tax return for 2026?
- Am I a New York resident or a nonresident as an international student?
- Do international students pay New York City tax?
- Does New York tax wages that a tax treaty exempts?
- How does Form IT-203 work out my New York tax?
- What are New York's tax rates for 2026?
All 6 questions in New York taxes for international students: IT-203, IT-201 and NYC (tax year 2026)
Illinois taxes for international students: IL-1040 and Schedule NR (tax year 2026)
Massachusetts taxes for international students: Form 1-NR/PY or Form 1 (tax year 2026)
- Do I need to file a Massachusetts tax return for 2026?
- Am I a Massachusetts resident if I study there?
- Form 1-NR/PY or Form 1: what is the difference?
- How does Form 1-NR/PY work out my tax?
- What are No Tax Status and the Limited Income Credit?
- Worked example: how much Massachusetts tax does a student pay?
Worked in two states in 2026 on OPT or CPT? How your state returns work
- Do I file a state return in both states?
- Am I a part-year resident or a nonresident of each state?
- Which state taxes which wages?
- How does a move from Illinois to California work out?
- Can both states tax the same wages?
- What if one of the states does not tax wages?
All 6 questions in Worked in two states in 2026 on OPT or CPT? How your state returns work
Glacier Tax Prep state return: how do I file mine?
- Does Glacier Tax Prep do state tax returns?
- How do I file my state return after Glacier Tax Prep?
- Which number from my Form 1040-NR does each state start from?
- Do I need a state return at all?
All 4 questions in Glacier Tax Prep state return: how do I file mine?
On OPT in Texas, Florida or Washington: do I file a state tax return?
- Which states have no income tax return for 2026 wages?
- When do I still need a state return?
- How much of my OPT pay do I keep in Texas?
- Why does Washington take money from my paycheck?
All 4 questions in On OPT in Texas, Florida or Washington: do I file a state tax return?
OPT salary after tax in New York City: 2026 estimates
- How much of an OPT salary do I keep in New York City?
- Do I pay New York City tax if I live in New Jersey and work in Manhattan?
- Am I a New York City resident while on OPT?
- How is New York City tax worked out?
All 4 questions in OPT salary after tax in New York City: 2026 estimates
Which state leaves you the most take-home pay on OPT in 2026?
- How much of an $80,000 OPT salary do I keep in each state?
- Where does my state rank at $80,000?
- Why is the gap between states smaller than the state tax?
- How much do I keep at $70,000, $100,000 or $150,000?
All 4 questions in Which state leaves you the most take-home pay on OPT in 2026?