34 treaty countries · 2026
What Does Your Tax Treaty Save?
Pick your country, your pay and your state. We work out your 2026 tax twice, with the treaty and without it, and show the difference.
Example: a student from China (PRC)
The treaty saves you about $818 in 2026
$818- Article 20(c): pay exempt from federal tax$5,000
- Federal income tax: $2,051 without the treaty$1,480
- Illinois income tax: $845 without the treaty$598
- Saved$818
Whether a student treaty article covers OPT or STEM OPT pay is not settled by any IRS ruling we found, and schools and payroll providers treat it differently. This calculator does not apply a treaty to OPT pay.
You claim the treaty on Form 1040-NR with Schedule OI. To have a wage exemption applied to your paychecks during the year, give your employer Form 8233. China tax treaty for students: the $5,000 Article 20 exemption
For an F, J, M or Q student who is a nonresident alien in 2026, single, with pay from one state. Not covered: OPT pay, scholarships and fellowships, teacher and researcher articles, and treaty claims after you become a resident. An estimate, not tax advice. Checked against IRS sources on . How we research.
How much does a tax treaty save?
The federal tax on the pay the treaty exempts, plus the state tax on it where the state follows the treaty. A student from China earning $20,000 in Illinois saves about $818 in 2026.
Most student articles exempt pay up to a yearly cap, some for a limited number of years. India's Article 21(2) works differently: it lets a student take the standard deduction.
Does this match the F-1 student tax calculator?
Both run the same estimator, so the treaty here is the one in the F-1 student tax calculator, which adds FICA, deductions and take-home pay. Every treaty, country by country.
Sources
01How much does a tax treaty save a student?
It depends on the country's cap and your pay. A student from China earning $20,000 in Illinois saves about $818 in 2026. That is $571 of federal tax and $247 of Illinois tax.
02Does a tax treaty cover OPT pay?
Whether a student treaty article covers OPT or STEM OPT pay is not settled by any IRS ruling we found, and schools and payroll providers treat it differently. This calculator applies a treaty only to pay as a student, such as a campus job or CPT.
03Do states follow tax treaties?
Not all of them. California, New Jersey and Pennsylvania tax wages a treaty exempts from federal tax (California and Pennsylvania unless the treaty itself covers state taxes). New York starts from your federal adjusted gross income, and Illinois from the AGI on your federal return with no addition for treaty income, so the exempt pay stays out. Massachusetts lets you subtract it on Schedule Y.
04How do I claim a tax treaty?
On Form 1040-NR with Schedule OI. To have a wage exemption applied to your paychecks during the year, give your employer Form 8233. Form 8233 must show a US taxpayer identification number, in most cases an SSN. It does nothing for Social Security and Medicare.
More free tools
F-1 student tax calculator
Federal, state and FICA tax on campus, CPT and OPT pay, with your treaty applied.
Estimate your tax$75,000 on OPT, Texas$63,788 take-homeFree toolOPT tax calculator
What you keep from an OPT or STEM OPT salary as a nonresident alien.
Check your OPT payJ-1 scholar2 exempt yearsFree toolJ-1 tax calculator
J-1 students, researchers and scholars: exempt years, FICA and treaties.
Estimate J-1 tax$120,000 on H-1B, Washington$92,281 take-homeFree toolH-1B tax calculator
Take-home pay on H-1B, including a change from F-1 during the year.
Estimate H-1B payPaid every two weeks+$619.20 a paycheckFree toolNonresident withholding helper
What your employer adds to each paycheck before withholding, and how to fill in Form W-4.
Check your paycheckSingle resident, $20,000 cash-out$6,400 taxFree tool401(k) early withdrawal calculator
The tax and 10% penalty on cashing out a 401(k) or IRA early, and what is still due after withholding.
Estimate the costYour Treaty, Claimed
For F-1, J-1, M-1 and Q students, F1TaxReturn applies your treaty's wage exemption on Form 1040-NR and Schedule OI. The federal return is free, once the final 2026 forms are published. It does not yet take Form 1042-S.