2026 · F-1 visa, OPT, CPT and campus jobs
F-1 student tax calculator: how much tax 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.
2026 figures, last updated .
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
$34,446
Where your pay goes
Out of $40,000 a year before tax.
- Take-home$34,44686%
- Federal income tax$4,48611%
- State & localIncludes State Disability Insurance (SDI)$1,0683%
- Social Security & MedicareExempt for your first five years$00%
Against a US citizen on the same pay
You keep $1,194 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
$40,000
Taxes
Federal income tax
$4,486
Social Security & Medicare (FICA)
$0
California income tax
$548
State Disability Insurance (SDI)
$520
Total tax
$5,554
Take-home
Take-home pay
$34,446
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 $548 = taxable $39,452
- 10% on $12,400 ($0–$12,400) = $1,240
- 12% on $27,052 ($12,400–$50,400) = $3,246
FICA
Exempt (IRC 3121(b)(19)). On FICA wages of $40,000 it would be $3,060.
California
Starting income $40,000 − standard deduction $5,900 = taxable $34,100 → tax $548 (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 $3,060
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.
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 some of a student's wages, usually $2,000 to $9,000 a year, and India's gives you the standard deduction. Pick your country above to apply yours.
Guides for international students
OPT, CPT and work
How much tax will I pay on OPT? 2026 examples by salary
Federal tax, state tax and take-home pay for a nonresident on OPT at $60,000, $90,000 and $120,000 in 2026, in Texas and Illinois, with the India and sixth-year differences.
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.
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.
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.
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.
Filing basics
Can F-1 students use TurboTax? What to use instead
Why resident tax software gives a nonresident the wrong return, a worked example with 2026 figures, the tools that prepare Form 1040-NR, and the year TurboTax starts to fit.
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 does not tax wages, 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.
Worked examples by salary and state: How much tax will I pay on OPT? 2026 examples by salary
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, Connecticut, Hawaii, New Jersey, North Dakota 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
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, built for F-1 students, with your treaty applied. Free for federal, once the final 2026 forms are published.
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