Taxes for international students and exchange visitors

Step 1 — Learn why you’re usually a nonresident at first

For taxes, the IRS classifies people who aren’t U.S. citizens as resident or nonresident aliens (IRS — Publication 519); our tax residency guide explains how.

The IRS counts your days in the U.S. with the “substantial presence test,” but skips days when you are an “exempt individual”, which doesn’t mean exempt from U.S. tax (IRS — Substantial presence test). The groups include students on F, J, M or Q visas and teachers or trainees on J or Q visas who “substantially comply” with their visa’s requirements (IRS — Substantial presence test): they haven’t done anything immigration law prohibits that could cost them their status (IRS — Exempt individual: student). A spouse and unmarried children under 21 whose status depends on yours, such as F-2 or J-2, can be included under conditions the IRS lists (IRS — Exempt individual: student).

It has a time limit:

• Students: you won’t be an exempt individual as a student if you have been exempt as a teacher, trainee or student “for any part of more than 5 calendar years,” unless you show you don’t intend to live permanently in the U.S. and you have substantially complied with your visa (IRS — Exempt individual: student).
• J-1 visitors who aren’t students (for the IRS, “teachers or trainees”): you won’t be exempt if you were exempt as a teacher, trainee or student for any part of 2 of the 6 previous calendar years, with a narrow exception when a foreign employer paid all your compensation (IRS — Publication 519).

Notice “any part of”: in the IRS wording, a calendar year counts even if you were exempt for only part of it. F, J and M students here more than 5 calendar years generally become residents for tax purposes if they meet the substantial presence test (IRS — Students and FICA).

Step 2 — File Form 8843 every year, even with no income

Form 8843 explains why you leave out days from the substantial presence test (IRS — About Form 8843). If you leave out days as an exempt individual, you must include it with your tax return or, if you don’t have to file one, send it on its own (IRS — Substantial presence test). That can include F-2 or J-2 family members (IRS — Exempt individual: student).

• With a return: attach it to your Form 1040-NR (IRS — Form 8843).
• On its own: the 2025 instructions say to mail it to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 (IRS — Form 8843). Check your year’s instructions first.
• Deadline: the Form 1040-NR due date, including extensions (IRS — Form 8843). If you had no wages subject to U.S. income tax withholding, that date is generally June 15 (IRS — Taxation of nonresident aliens).

The form asks for a U.S. taxpayer identification number only “if any,” and points you to your I-94 record for your entry date (IRS — Form 8843); see our I-94 guide.

Step 3 — Collect the forms that show your U.S. income

• Form W-2, from each employer, shows your wages and the taxes withheld. No W-2 by the end of January? Contact your employer. Still nothing by the end of February? Call the IRS at 800-829-1040 (IRS — W-2 help).
• Form 1042-S reports scholarship or fellowship income paid to foreign students, trainees, teachers and researchers, except amounts that are tax-free under the scholarship rules (IRS — Instructions for Form 1042-S). Wages exempt under a tax treaty go on it too (IRS — Wages paid to aliens). Payers have until March 15 of the following year to give it to you (IRS — Instructions for Form 1042-S).

A 1042-S can come weeks after a W-2: wait for every form before you file.

Step 4 — Read what the IRS says about scholarships

• A scholarship that isn’t from U.S. sources is not subject to U.S. tax for a nonresident (IRS — Publication 519).
• If you’re a candidate for a degree, the part used for required tuition and fees, and for books, supplies and equipment required for your courses, can be tax-free (IRS — Topic 421).
• Amounts used for room and board, travel or optional equipment are taxable, and so is any part that pays you for teaching, research or other services (IRS — Topic 421).
• If you aren’t a candidate for a degree, a U.S.-source scholarship is taxable (IRS — Publication 519).
• Taxable U.S. scholarships paid to nonresidents are subject to withholding (IRS — Withholding on scholarships).

4Livo doesn’t do the math; Publication 519, chapter 3, has the details (IRS — Publication 519).

Step 5 — Check whether a tax treaty covers you

The U.S. has income tax treaties with a number of countries; benefits, such as a reduced rate or an exemption, vary by country and type of income (IRS — Tax treaties).

• Where to read: IRS Publication 901 shows whether a treaty offers a reduced rate or an exemption (IRS — About Publication 901). The IRS says to use it only for quick reference; the treaty text has the details (IRS — Publication 901).
• Telling the payer: generally Form 8233 for pay for services, or Form W-8BEN for other income (IRS — Publication 519).
• Reporting: income that isn’t taxable because of a treaty must still be reported on a U.S. tax return (IRS — Foreign students and scholars).
• States: some honor U.S. tax treaties and some don’t (IRS — Tax treaties); see state income taxes.

4Livo doesn’t interpret treaties.

Step 6 — Check Social Security and Medicare on your pay

These payroll taxes are often called FICA. The IRS says nonresident students in F-1, J-1 or M-1 status are exempt from them on wages for U.S. work that USCIS allows and that serves the purpose of their visa, including on-campus jobs, off-campus work allowed by USCIS, and practical training (IRS — Students and FICA). See working as an F-1 student.

J-1 and Q-1 visitors who aren’t students, such as researchers, au pairs and camp workers, have a similar exemption, generally while they’ve been here less than 2 calendar years (IRS — Teachers, researchers and FICA).

The exemption doesn’t cover F-2, J-2 or M-2 family members, work USCIS doesn’t allow, or people who change to a status that isn’t exempt or become residents for tax purposes (IRS — Students and FICA; IRS — Teachers, researchers and FICA).

Withheld by mistake? Ask your employer for a refund first. If you can’t get it all back, the IRS says to file Form 843 with Form 8316 and supporting documents (IRS — Students and FICA).

For income tax withholding and your Form W-4, see your paycheck and withholding.

Step 7 — File Form 1040-NR if you had taxable U.S. income

• Who: a nonresident student, teacher or trainee on an F, J, M or Q visa must file Form 1040-NR only if they have income subject to tax, such as wages, tips, scholarship and fellowship grants, or dividends (IRS — Taxation of nonresident aliens). For nonresident students and scholars, no minimum dollar amount applies (IRS — Foreign students and scholars).
• Not required if, for example, your only income is foreign, U.S. bank interest, or a fully tax-free scholarship (IRS — Foreign students and scholars). Form 8843 is still due.
• Due date: generally April 15 if you had wages subject to U.S. income tax withholding, generally June 15 if you didn’t; Form 4868, filed by then, gives more time to file (IRS — Taxation of nonresident aliens).
• Tax number: most F-1, J-1, M-1 and Q-1 students and scholars who actually work can apply for an SSN; others who need to file can apply for an ITIN (IRS — TINs for foreign students). See our guides to the Social Security number and the ITIN.
• How: Form 1040-NR can be e-filed (IRS — Instructions for Form 1040-NR). It isn’t on the IRS list of forms every Free File company offers, or on the Free File Fillable Forms list for the 2026 season (IRS — Free File forms; IRS — Fillable Forms limitations). Check that your tool handles Forms 1040-NR and 8843.
• Wrong form? If you filed Form 1040 but should have filed Form 1040-NR, or the reverse, the IRS says to use Form 1040-X (IRS — Publication 519).

For refunds, IRS letters and choosing a preparer, see your first U.S. tax return.