2026 · J-1 students, scholars, researchers and au pairs
J-1 visa tax calculator: students and scholars
A J-1 student is a nonresident alien for five calendar years; a J-1 researcher, professor, teacher, trainee or au pair for two. While you are one there is no Social Security or Medicare tax on your J-1 pay. Pick your category to see your 2026 federal and state tax.
2026 figures, last updated .
Your pay
Read on your device. Your paystub is never uploaded.
J-1 category
Students on a J-1 follow the same five-year rule as F-1 students.
2026 is your 1st calendar year. Count earlier F, J, M or Q visits too.
Estimated 2026 take-home pay
$42,742
Where your pay goes
Out of $50,000 a year before tax.
- Take-home$42,74285%
- Federal income tax$5,63511%
- State & localIncludes State Disability Insurance (SDI)$1,6233%
- Social Security & MedicareExempt for your first five years$00%
Against a US citizen on the same pay
You keep $2,010 more a year, because F-1 and J-1 students pay no Social Security or Medicare for their first five years, even after losing the standard deduction.
Income
Gross wages
$50,000
Taxes
Federal income tax
$5,635
Social Security & Medicare (FICA)
$0
California income tax
$973
State Disability Insurance (SDI)
$650
Total tax
$7,258
Take-home
Take-home pay
$42,742
Show the math
Federal (Form 1040-NR)
Wages $50,000 − pre-tax payroll $0 = $50,000 (W-2 box 1)
= adjusted gross income $50,000 − deduction $973 = taxable $49,027
- 10% on $12,400 ($0–$12,400) = $1,240
- 12% on $36,627 ($12,400–$50,400) = $4,395
FICA
Exempt (IRC 3121(b)(19)). On FICA wages of $50,000 it would be $3,825.
California
Starting income $50,000 − standard deduction $5,900 = taxable $44,100 → tax $973 (after a $158 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 $3,825
No standard deduction for nonresidents
About California
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, once the final 2026 forms are published. F1TaxReturn prepares your California return too, for one payment of $30 plus a $2 processing fee.
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.
How much tax does a J-1 pay?
A J-1 student is a nonresident for five calendar years and a J-1 researcher, professor or trainee for two. In the third year, $60,000 in Texas leaves the student $52,088 and the scholar $50,390, because the scholar now pays $4,590 of Social Security and Medicare.
| Texas | California | New York | Massachusetts | |
|---|---|---|---|---|
| J-1 student or scholar, first yearNonresident, no FICA | $52,088 | $50,861 | $50,026 | $49,920 |
| J-1 student, third yearNonresident, no FICA | $52,088 | $50,861 | $50,026 | $49,920 |
| J-1 scholar, third yearResident, FICA, standard deduction | $50,390 | $48,817 | $47,747 | $47,610 |
How these are worked out
- Wages less federal income tax, Social Security and Medicare, and state and local income tax. No tax treaty and no pre-tax deductions.
- Many treaties exempt a visiting teacher's or researcher's pay for two or three years; these figures, and the calculator, do not apply those articles.
- New York figures are for someone living outside New York City; city residents also pay 3.078% to 3.876%.
Figures last updated .
Read the guide
J-1 researcher and scholar taxes for 2026: the two-year rule and treaties
Five years or two
J-1 students leave days out of the residency test for five calendar years, J-1 scholars, researchers and trainees for two, counting earlier student years.
No FICA while nonresident
Pay for your J-1 program is free of the 7.65% Social Security and Medicare tax for as long as you are a nonresident alien.
Two kinds of treaty article
Student articles exempt some wages; teacher and researcher articles can exempt a scholar's pay for two or three years. The calculator applies the student ones.
Guides for international students
Residency and status changes
J-1 researcher and scholar taxes for 2026: the two-year rule and treaties
How the 2-of-6 rule on Form 8843 Part II works, when a J-1 researcher becomes a resident alien, when Social Security and Medicare tax starts, and how teacher and researcher treaty articles differ from student ones.
Residency and status changes
F-1 vs J-1 taxes: what is the same and what differs (2026)
Students on F-1 and J-1 visas share one set of tax rules, and J-1 researchers have another. See both side by side for 2026, with what F-2 and J-2 family members file.
Forms
Form 8843 for tax year 2026: who files it and how to fill it out
Every line a student fills in on the 2026 Form 8843, a filled-in example, the Tuesday, June 15, 2027 deadline and the Austin, Texas mailing address.
Residency and status changes
The substantial presence test for F-1 students: how to count your days
How the 183-day formula works, why a December arrival uses up a whole year, the 2-of-6 rule for J-1 scholars, and what changes when you pass, with 2026 examples.
Tax treaties
Tax treaty benefits for international students, by country (tax year 2026)
A country-by-country table of student treaty benefits for tax year 2026, with the IRS publication behind each amount, the countries with no benefit, and what $14,000 of pay looks like under five treaties.
Filing basics
F-2 and J-2 dependents: Form 8843, ITINs and taxes on J-2 work
What an F-2 or J-2 spouse and child file for tax year 2026, when they need an SSN or ITIN, how a working J-2 is taxed, and why most families cannot claim dependents on Form 1040-NR.
Refunds and FICA
FICA refund for F-1 students: get Social Security and Medicare tax back
Who is exempt and for how long, how to spot the tax on your W-2, how to ask your employer for it back, and how to claim it from the IRS on Form 843 with Form 8316.
J-1 tax questions
Do J-1 visa holders pay taxes?
Yes, on their US pay: federal income tax and state income tax where they work. While they are nonresident aliens they pay no Social Security or Medicare tax on pay for their J-1 program, and file Form 1040-NR with Form 8843. Every J-1, even one with no income, files Form 8843 for each year they are exempt.
How long is a J-1 a nonresident alien for tax?
A J-1 student leaves days out of the substantial presence test for any part of five calendar years, like an F-1 student. A J-1 researcher, professor, teacher or trainee does so for two calendar years, and not at all if they were already exempt in any part of two of the six years before, including years as a student. After that, 183 days in the year make you a resident alien.
For researchers and professors: J-1 researcher and scholar taxes
Do J-1s pay Social Security and Medicare?
Not on pay for their J-1 program while they are nonresident aliens (IRC 3121(b)(19)). A J-1 scholar who becomes a resident in their third year pays the 7.65%, 6.2% Social Security up to $184,500 plus 1.45% Medicare.
Do tax treaties apply to J-1 researchers and professors?
Often, under a different article from the student one. Most teacher and researcher articles exempt pay for two years and China's Article 19 for three; under the India, Luxembourg, Netherlands and UK treaties, staying longer than two years can cost the exemption for the first two years too. The calculator applies student articles only, so a scholar covered by one of these would pay less than it shows.
Do J-1 au pairs pay taxes?
Yes. An au pair's stipend is wages and is taxed federally, and by the state where it has an income tax, even though host families usually withhold nothing. Au pairs follow the two-year rule for J-1 non-students and pay no Social Security or Medicare while they are nonresident aliens. Choose "Scholar, researcher, trainee" above for an au pair.
Is a J-1 student taxed differently from an F-1 student?
No. Both are nonresident aliens for five calendar years, pay no FICA on allowed work, get no standard deduction (unless from India) and can claim the same student treaty articles.
The details: F-1 vs J-1 student taxes
Tax calculator by state
Rates, deductions and payroll programs for F-1 and J-1 students in every state, for 2026 wages.
Know your number. Then file for free.
Form 1040-NR and Form 8843 for F-1 and J-1 students, with your treaty applied. Free for federal, once the final 2026 forms are published. It is not built for J-1 scholars and researchers.
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