(UNITED STATES) — As 2026 tax season opens for the 2025 year, international students and NRIs face mandatory filings (even with zero income) and evolving policy changes that can affect nonimmigrant status and future visa proceedings.
Tax Filing Season 2026 is not only about settling a bill with the IRS. For many people in F, J, M, or Q nonimmigrant status, it is also a compliance record that can follow you into future USCIS filings.
That includes OPT, STEM OPT, change of status, and later permanent residence steps.
A simple way to think about it: in India, filing often starts with “Did I earn enough to cross a threshold?” In the United States, filing often starts with “What is my tax residency category, and what forms does my visa status require?” Income still matters, but status comes first.
Who must file in 2026 (for the 2025 tax year)
International students and scholars are often surprised by one rule. Many nonresident aliens (NRAs) must send a form even if they earned nothing. That form is separate from an income tax return.
⚠️ Do not assume zero income means no filing—Form 8843 is mandatory for all NRAs in 2026 if present in the U.S. during 2025
Form 8843 is required for every NRA in F, J, M, or Q status who was physically present in the United States during 2025. Dependents in those categories typically have to file it too. No income is needed to trigger this requirement.
Form 1040-NR is required when you have U.S.-sourced income. For students and scholars, that commonly includes wages (on-campus work, CPT, OPT), taxable scholarship or fellowship amounts, and certain investment income.
NRIs and overseas professionals can also fall into Form 1040-NR filing when they have U.S.-sourced income. Examples include U.S. rental income, dividends, interest, or gains tied to U.S. assets. The details vary by income type, so many filers use a qualified preparer.
Table 1: Required forms by status and income
| Scenario | Required Form(s) | Income Trigger | Notes |
|---|---|---|---|
| F, J, M, or Q nonresident alien present in the United States during 2025, zero income | Form 8843 | None | Required even with no wages, no scholarship, and no bank interest. |
| F-1/J-1 student or scholar with U.S.-sourced wages (on-campus, CPT, OPT/STEM OPT) | Form 8843 + Form 1040-NR | Any U.S.-sourced wages | W-2 reporting is common for wages; keep copies for future USCIS filings. |
| NRA with taxable scholarship/fellowship or stipend amounts | Form 8843 + Form 1040-NR | Taxable scholarship income | Schools may issue Form 1042-S for certain payments. |
| NRA with U.S. investment income (interest/dividends/capital gains, where applicable) | Form 8843 + Form 1040-NR | U.S.-sourced investment income | Reporting depends on the income type and treaty claims. |
| NRI abroad with U.S.-sourced rental or consulting income | Form 1040-NR (and other forms as needed) | U.S.-sourced income | Some NRIs may also need extensions; avoid mixing resident and nonresident rules. |
Why the United States feels so different from India
India’s system often treats filing as optional when income stays below an exemption amount. The United States takes a different approach for many NRAs. Filing is tied to residency tests, visa categories, and documentation rules.
Think of Form 8843 like a required “status report” for certain nonresident aliens. It is not the same as Form 1040-NR. Sending Form 8843 does not mean you owe tax. It shows you are following the filing rules tied to your presence and status.
That difference matters for NRIs who assume a “zero income year” creates a clean slate. In the United States, zero income does not always equal zero paperwork.
Resident vs nonresident alien: the hinge point
Many filing mistakes come from choosing the wrong tax residency category. U.S. tax residency is often determined by tests such as the Substantial Presence Test, plus visa-specific rules and exemptions.
Two broad outcomes follow:
- Residents for tax purposes are typically taxed on worldwide income and may file Forms like 1040.
- Nonresident aliens (NRAs) are typically taxed mainly on U.S.-source income and often file Form 1040-NR, plus Form 8843 when required.
Mixing those systems can create problems later. A return filed as a “resident” when you were an NRA may conflict with your immigration timeline. It can also affect treaty claims.
Income that surprises students and scholars
University funding is not always tax-free. Tuition and required-fee support is often treated differently from cash meant for living expenses. Assistantships and stipends can be partly taxable, and reporting forms can differ by payment type.
Investments also matter more than many first-time filers expect. Stock sales, dividends, and crypto activity can create reporting duties even when gains are small. The IRS has increased attention on digital asset reporting in recent years, and ignoring it can backfire during later reviews.
✅ If you earned U.S.-sourced income, file Form 1040-NR and track all scholarships, stipends, and investment income for accurate reporting
US–India tax treaty: helpful, but not automatic
India has a tax treaty with the United States that can reduce tax on certain income categories or prevent double taxation in some cases. Treaty benefits generally must be claimed correctly.
For many students and NRIs, the key point is procedural: treaty benefits are typically claimed on Form 1040-NR. They do not apply by default just because you are an Indian citizen or an NRI. Filing the correct form is part of claiming the correct treatment.
For official guidance, start with IRS resources for foreign students and scholars: https://www.irs.gov/individuals/international-taxpayers/foreign-students-and-scholars
USCIS and DHS moves in early 2026 that raise the stakes
The IRS sets tax rules, but immigration agencies can still care about tax compliance records. Several early-2026 developments increased attention on paperwork consistency.
Fee and process changes affect OPT timelines. On January 12, 2026, USCIS published a final rule increasing premium processing fees and other application fees with inflation-based adjustments. The effective date referenced for the new inflation-adjusted fees is January 1, 2026.
For students planning work authorization, one number stands out: Form I-765 premium processing increases to $1,780, effective March 1, 2026. A higher fee can change budgeting and filing strategy for OPT and STEM OPT.
More scrutiny can mean more document requests. USCIS also issued an updated policy memorandum on January 1, 2026 placing an adjudicative hold on benefit requests for individuals from certain “high-risk” countries. Even if you are not in a flagged group, the broader trend is tighter review. Tax filings and income records can become part of how officers assess consistency.
Visa processing pauses add pressure. On January 21, 2026, the Department of State paused immigrant visa processing for 75 countries due to “public benefits usage” concerns. That action is not an IRS change, yet it adds to a wider compliance environment. Clean, complete tax records may help reduce friction in later immigration steps.
Proposed OPT-related tax and stay rule changes to watch
Policy proposals in late 2025 and early 2026 also matter for planning.
One proposal often discussed is the OPT Fair Tax Act, sometimes described as an “OPT tax” change. If enacted, it could end the FICA exemption many F-1 students currently rely on while in NRA status. The projected impact is a 15.3% potential OPT tax burden when combining employee and employer sides of Social Security and Medicare.
DHS has also considered shifting away from “duration of status (D/S)” toward fixed admission periods. If that direction becomes reality, annual documentation habits—like timely tax filing—can feel less optional during extensions and status reviews.
None of these proposals guarantee a final outcome. Still, they show why tax compliance and immigration planning increasingly move together.
Deadlines for Tax Filing Season 2026
Deadlines depend on where you live and whether you request an extension. Missing dates can create penalties, interest, or later paperwork headaches.
Table 2: Deadlines overview
| Deadline | Who it Applies To | Notes |
|---|---|---|
| April 15, 2026 | Most filers in the United States | Standard federal deadline for many individuals. |
| June 15, 2026 | Some NRIs abroad | Automatic extension may apply; interest can still accrue. |
| October 15, 2026 | Filers with an approved extension | An extension is typically extra time to file, not extra time to pay. |
Practical compliance habits that reduce immigration risk
Start with document control. Keep Forms W-2, 1042-S, and copies of Form 8843 and Form 1040-NR in a safe folder. Save proof of mailing or e-filing confirmation too.
Short gaps in records can become long delays when USCIS asks for evidence.
Choose the right tax residency category before you choose software. Many mainstream tools are built for residents, not NRAs. A return filed on the wrong platform can create incorrect forms and treaty treatment.
File even when the result is “no tax due.” For many international students, the biggest risk is not an unpaid bill. It is a missing form.
Tax compliance is now part of staying organized for immigration. File Form 8843 if you were here in 2025, and meet the April 15, 2026 deadline unless you clearly qualify for more time.
This article discusses tax and immigration compliance; information may change with policy updates
Readers should consult a qualified tax professional or immigration attorney for individual circumstances
Tax Filing Season 2026 Requires Forms for International Students, Nris
International students and NRIs face mandatory 2026 tax filings, including Form 8843 even without income. Compliance is essential for future USCIS proceedings, as new policies and fee hikes for OPT processing emerge. The article highlights the distinction between resident and nonresident tax status, the importance of claiming treaty benefits on Form 1040-NR, and the risks of using resident-focused software for nonresident returns.
