2026 tax calculator for international students
How much tax will you pay on F-1 wages?
Most tax calculators assume you're a US resident. As an F-1 or J-1 student you probably aren't: no FICA for five years, no standard deduction, and maybe a tax treaty. This one works it out the way your 1040-NR will, for all 50 states and DC.
Your pay
Read on your device. Your paystub is never uploaded.
2026 is your 2nd calendar year. Count earlier F, J, M or Q visits too.
Estimated 2026 take-home pay
$34,415
Income
Gross wages
$40,000
Taxes
Federal income tax
$4,482
Social Security & Medicare (FICA)
$0
California income tax
$583
State Disability Insurance (SDI)
$520
Total tax
$5,585
Take-home
Take-home pay
$34,415
Show the math
Federal (Form 1040-NR)
Wages $40,000 − pre-tax payroll $0 = $40,000 (W-2 box 1)
= adjusted gross income $40,000 − deduction $583 = taxable $39,417
- 10% on $12,400 ($0–$12,400) = $1,240
- 12% on $27,017 ($12,400–$50,400) = $3,242
FICA
Exempt (IRC 3121(b)(19)). On FICA wages of $40,000 it would be $3,060.
California
Starting income $40,000 − standard deduction $5,706 = taxable $34,294 → tax $583 (after a $153 exemption credit)
Sources: IRS Rev. Proc. 2025-32 (brackets, standard deduction), Notice 2025-67 and Rev. Proc. 2025-19 (401(k), IRA, HSA limits), SSA 2026 wage base, Publication 519 and 901, and each state's revenue department.
No FICA: you keep $3,060
No standard deduction for nonresidents
About California
California hasn't published its 2026 inflation-adjusted figures yet; this uses 2025's, so the real 2026 tax will be slightly lower.
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.
File your 1040-NR free
Federal return and Form 8843 at no cost, with treaty benefits applied. We file your California return too, for $30.
Estimate for 2026 wages, single filer, a full year in one state. It is not tax advice and not your withholding: employers often withhold more from F-1 students, which you get back when you file. Scholarships, other income, catch-up contributions and most credits are not included.
No FICA for five years
F-1 and J-1 students skip the 7.65% Social Security and Medicare tax for their first five calendar years, including on CPT and OPT.
No standard deduction
Nonresident aliens are taxed on nearly every dollar federally. Indian students are the exception, and everyone can deduct the state tax they pay.
Treaties can cut your bill
33 countries' treaties exempt part of a student's wages, from $2,000 to $10,000 a year, and India's gives you the standard deduction. Pick your country above to apply yours.
Guides for international students
OPT & CPT
OPT Tax Guide: Everything F1 Students Need to Know
Congratulations - you've graduated, landed an OPT position, and you're finally earning real money in the U.S. Now comes the question nobody prepared you for: how do taxes work on OPT?
Tax Refunds
How to Claim Your FICA Tax Refund as an F1 Student (Step-by-Step Guide)
Every year, thousands of international students unknowingly lose hundreds—sometimes thousands—of dollars to incorrectly withheld FICA taxes. Here's how to get your money back.
Tax Basics
The Substantial Presence Test Explained: When F1 Students Become Resident Aliens
The transition from 'nonresident alien' to 'resident alien' for tax purposes has nothing to do with your immigration status - you're still on an F1 visa. But the IRS treats you differently.
Tax Treaties
US Tax Treaty Benefits for International Students: Complete Guide to All 33 Supported Countries
The United States has income tax treaties with dozens of countries. See which of the 33 supported countries qualify for wage exemptions, amounts from $2,000 to $10,000, and how to claim treaty benefits on Form 1040-NR.
Tax Forms
Form 8843 Explained: The Form Every F1 Student Must File
Even if you didn't work, didn't earn a single dollar, and spent the entire year purely studying, you still have to file a form with the IRS. That form is Form 8843.
Tax Basics
Why F1 Students Can't Use TurboTax (And What to Use Instead)
Every tax season, thousands of international students make the same costly mistake: they open TurboTax, file their taxes, and unknowingly create a compliance nightmare. Here's why you can't use TurboTax and what to use instead.
Questions students ask
Do F-1 students pay Social Security and Medicare (FICA)?
Not for their first five calendar years in the US. F-1 and J-1 students who are nonresident aliens are exempt from FICA under IRC 3121(b)(19) on on-campus jobs, CPT and OPT. That saves 7.65% of your wages. Once you become a resident alien, usually in your sixth calendar year, FICA applies. If your employer withheld FICA while you were exempt, you can ask them for it back, or claim a refund from the IRS with Forms 843 and 8316.
Can international students take the standard deduction?
Most cannot. Nonresident aliens filing Form 1040-NR don't get the $16,100 standard deduction for 2026. Students from India are the exception: Article 21(2) of the US–India tax treaty lets them claim it. Everyone else can itemize, and the main itemized deduction for students is the state income tax they paid.
How much tax will I pay on OPT?
On OPT you are usually still a nonresident alien, so you pay federal income tax on all your wages (no standard deduction unless you're from India), state income tax where you work, and no FICA. On $75,000 of OPT wages in Texas, which has no income tax, that is $11,212 of federal tax and $0 of FICA, saving $5,738 compared with a US worker. Use the calculator above for your state and country.
When do F-1 students become residents for tax purposes?
F and J students are 'exempt individuals' for any part of five calendar years, so those days don't count toward the substantial presence test. From the sixth calendar year, the days count, and most students who stay become resident aliens: they file Form 1040, get the standard deduction and pay FICA. Earlier years on F, J, M or Q visas count toward the five.
Do states follow tax treaties?
Many do, because they start from your federal income, which already leaves treaty-exempt wages out. California and Pennsylvania don't follow most treaties and tax those wages anyway. This calculator applies that difference for you.
Why is my paycheck withholding different from this estimate?
Employers withhold using IRS tables that often over-withhold for nonresident aliens, and some wrongly withhold FICA. This estimate is the tax you actually owe for the year; the difference comes back as a refund when you file your 1040-NR.
Tax calculator by state
2026 rates, deductions and payroll programs for F-1 and J-1 students in every state.
Know your number. Now file for free.
Form 1040-NR and Form 8843, built for F-1 students, with your treaty applied. Free for federal.
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