2026 · California · OPT and STEM OPT
$100,000 on OPT in California after tax
A nonresident F-1 student on OPT keeps $78,157 of $100,000 in California: $15,632 of federal income tax, $4,911 of California income tax, $1,300 of State Disability Insurance (SDI), and no Social Security or Medicare.
2026 figures, last updated .
Your pay
Read on your device. Your paystub is never uploaded.
2026 is your 3rd calendar year. Count earlier F, J, M or Q visits too.
Estimated 2026 take-home pay
$78,157
Where your pay goes
Out of $100,000 a year before tax.
- Take-home$78,15778%
- Federal income tax$15,63216%
- State & localIncludes State Disability Insurance (SDI)$6,2116%
- Social Security & MedicareExempt for your first five years$00%
Against a US citizen on the same pay
You keep $5,188 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
$100,000
Taxes
Federal income tax
$15,632
Social Security & Medicare (FICA)
$0
California income tax
$4,911
State Disability Insurance (SDI)
$1,300
Total tax
$21,843
Take-home
Take-home pay
$78,157
Show the math
Federal (Form 1040-NR)
Wages $100,000 − pre-tax payroll $0 = $100,000 (W-2 box 1)
= adjusted gross income $100,000 − deduction $4,911 = taxable $95,089
- 10% on $12,400 ($0–$12,400) = $1,240
- 12% on $38,000 ($12,400–$50,400) = $4,560
- 22% on $44,689 ($50,400–$105,700) = $9,832
FICA
Exempt (IRC 3121(b)(19)). On FICA wages of $100,000 it would be $7,650.
California
Starting income $100,000 − standard deduction $5,900 = taxable $94,100 → tax $4,911 (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 $7,650
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.
Where does $100,000 on OPT in California go?
A nonresident F-1 student on OPT keeps $78,157 of $100,000 in California: $15,632 of federal income tax, $4,911 of California income tax, $1,300 of State Disability Insurance (SDI), and no Social Security or Medicare. In the sixth calendar year, as a resident alien, the same pay keeps $72,969: $7,650 of Social Security and Medicare start, and the standard deduction lowers the income tax.
| On OPT, no treaty | From India | From China | Sixth year (resident) | |
|---|---|---|---|---|
| Federal income tax | $15,632 | $13,170 | $14,532 | $13,170 |
| California income tax | $4,911 | $4,911 | $4,911 | $4,911 |
| Social Security and Medicare | $0 | $0 | $0 | $7,650 |
| State Disability Insurance (SDI) | $1,300 | $1,300 | $1,300 | $1,300 |
| Take-home a year | $78,157 | $80,619 | $79,257 | $72,969 |
| A month | $6,513 | $6,718 | $6,605 | $6,081 |
| Every two weeks | $3,006 | $3,101 | $3,048 | $2,807 |
| Share of pay taken | 21.8% | 19.4% | 20.7% | 27.0% |
How these are worked out
- On OPT: a student who first came in 2024, so 2026 is their third calendar year, a nonresident alien filing Form 1040-NR with no standard deduction and no Social Security or Medicare. The figures are the same in any of the first five years.
- The treaty columns apply India's Article 21(2) standard deduction and China's Article 20(c) $5,000 exemption, where they change the figure.
- Sixth year: a resident alien filing Form 1040, with the $16,100 standard deduction, Social Security (6.2% up to $184,500) and Medicare (1.45%).
- State Disability Insurance (SDI) is a state payroll program, taken from pay like a tax, and counted here as the calculator above counts it.
Figures last updated .
Other OPT salaries in California
What a nonresident F-1 student keeps from each OPT salary in 2026, with every tax worked out.
| State | $60,000 | $70,000 | $80,000 | $90,000 | $100,000 | $120,000 |
|---|---|---|---|---|---|---|
| California | $60,000 in CA | $70,000 in CA | $80,000 in CA | $90,000 in CA | $100,000 | $120,000 in CA |
$100,000 on OPT in New York, Texas, Massachusetts, Illinois, New Jersey, Washington, Pennsylvania, Florida, Michigan, Ohio, Georgia, North Carolina, Virginia, Arizona or Minnesota.
No FICA for five years
OPT and STEM OPT are F-1 practical training, so there is no 7.65% Social Security and Medicare tax while you are a nonresident alien.
No standard deduction
As a nonresident you are taxed on nearly every dollar federally and deduct the state tax you pay instead. Students from India are the exception.
The sixth-year change
Your sixth calendar year in the US usually makes you a resident: FICA starts and the standard deduction arrives. STEM OPT often reaches it.
Guides for international students
State taxes
Which state leaves you the most take-home pay on OPT in 2026?
Estimated 2026 take-home pay on OPT at $70,000 to $150,000 in the states with no wage tax, California, New York, New York City, Illinois and Massachusetts, and why a state's income tax also lowers your federal tax.
OPT, CPT and work
OPT, STEM OPT and CPT taxes for F-1 students (tax year 2026)
How OPT, STEM OPT and CPT pay is taxed in 2026: income tax, the Social Security and Medicare exemption, Form W-4, treaties, state returns, gaps between jobs and your sixth year.
OPT, CPT and work
OPT vs STEM OPT vs H-1B: take-home pay on the same salary (2026)
Estimated 2026 take-home pay on one salary from OPT to STEM OPT to H-1B, and the two things that change it: tax residency and Social Security and Medicare tax.
OPT, CPT and work
OPT paycheck deductions: what should my first F-1 pay stub show?
A line-by-line check of your first OPT paycheck: federal and state income tax, state payroll programs, pre-tax benefits, and the Social Security and Medicare lines that should read $0.
OPT, CPT and work
How to fill out Form W-4 as a nonresident alien (2026)
The Notice 1392 steps for on-campus, CPT and OPT jobs, a filled-in sample, when you also give payroll Form 8233, and why more federal income tax is withheld from you than from US coworkers.
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.
California OPT tax questions
How much is $100,000 after tax on OPT in California?
About $78,157 a year in 2026, or $6,513 a month, for a nonresident F-1 student with no tax treaty. That is $100,000 less $15,632 of federal income tax and $4,911 of California income tax and $1,300 of State Disability Insurance (SDI). There is no Social Security or Medicare tax on OPT in your first five calendar years.
How much Social Security and Medicare do I pay on $100,000 on OPT?
None in your first five calendar years: OPT is F-1 status, and nonresident F-1 students are exempt. On $100,000 that saves $7,650 a year. If your pay stub shows it, ask payroll to stop it and refund it.
What changes on $100,000 in my sixth year?
You usually become a resident alien: Social Security and Medicare of $7,650 start, and the standard deduction lowers your income tax, so you keep $72,969 instead of $78,157.
Does a tax treaty change $100,000 on OPT in California?
For some countries. A student from India keeps $80,619; A student from China keeps $79,257, against $78,157 with no treaty. Pick your country in the calculator above for yours.
OPT tax by state
What $100,000 on OPT keeps in other states, and the calculator for the rest.
Know your number. Then file for free.
Form 1040-NR and Form 8843, built for F-1 students, with your treaty applied. Free for federal, once the final 2026 forms are published.
Start My Free Return