2026 · Massachusetts
Massachusetts tax calculator for F-1 students
Massachusetts taxes wages at 5% to 9%. There is also a $4,400 personal exemption. Payroll deductions F-1 students still pay here: Paid Family & Medical Leave.
Your pay
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2026 is your 2nd calendar year. Count earlier F, J, M or Q visits too.
Estimated 2026 take-home pay
$33,698
Income
Gross wages
$40,000
Taxes
Federal income tax
$4,338
Social Security & Medicare (FICA)
$0
Massachusetts income tax
$1,780
Paid Family & Medical Leave
$184
Total tax
$6,302
Take-home
Take-home pay
$33,698
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 $1,780 = taxable $38,220
- 10% on $12,400 ($0–$12,400) = $1,240
- 12% on $25,820 ($12,400–$50,400) = $3,098
FICA
Exempt (IRC 3121(b)(19)). On FICA wages of $40,000 it would be $3,060.
Massachusetts
Starting income $40,000 − exemption $4,400 = taxable $35,600 → tax $1,780
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 Massachusetts
Massachusetts hasn't published its 2026 inflation-adjusted figures yet; this uses 2025's, so the real 2026 tax will be slightly lower.
Massachusetts's rent deduction (half your rent, up to $4,000) is not included; renters will owe less.
File your 1040-NR free
Federal return and Form 8843 at no cost, with treaty benefits applied. We file your Massachusetts 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
State Taxes
Massachusetts State Taxes for International Students: Complete Guide
Massachusetts is home to more than 75,000 international students. The state has a unique residency rule that can put two students in completely different tax situations based entirely on whether they live in a dorm or a private apartment.
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.
Massachusetts questions students ask
Do F-1 students pay Massachusetts state income tax?
Yes, on wages earned in Massachusetts, at rates from 5% to 9%. The FICA exemption F-1 and J-1 students get covers only Social Security and Medicare, not state income tax. You can deduct the state tax you pay on your federal 1040-NR.
Can F-1 students take the Massachusetts standard deduction?
Massachusetts has no standard deduction, but you get its $4,400 personal exemption.
Does Massachusetts tax wages that a tax treaty exempts?
Generally no. Massachusetts starts from your federal income, which already leaves treaty-exempt wages out.
Do F-1 students pay Paid Family & Medical Leave in Massachusetts?
Yes. These are state programs, not FICA, so the F-1/J-1 exemption doesn't cover them. They come out of each paycheck at the rates shown in the calculator.
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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