F-1 Student Tax Filing Guide for 2026: Forms 8843 and 1040-NR

(UNITED STATES) If you were in the United States 🇺🇸 in F-1 status for even one day in 2025, the IRS expects a tax filing in 2026. For many students, the filing is simple but still mandatory: you must file Form 8843 even if you earned $0.

The federal due date tied to the 2025 tax year is April 15, 2026, and missing it can create real problems — from IRS notices and fines to headaches later when you need visa paperwork that asks about tax compliance. According to analysis by VisaVerge.com, the most common mistake is assuming “no income” means “no filing.”

This guide walks you through the full journey for the 2025 tax year (filed in 2026): what to do, when to do it, what papers you’ll need, and what the IRS will (and won’t) do for you. It’s written for F-1 students and their F-2 dependents who also may need to file Form 8843.

The 2026 timeline you should plan for (2025 tax year)

Most students can follow a predictable calendar:

• Late January 2026: Your tax documents usually arrive (or become downloadable).
• February–March 2026: You confirm your tax residency status and prepare forms.
• By April 15, 2026: Mail or file your federal return and forms by the postmark deadline.
• After filing: If you’re due a refund, it may take 6–8 weeks.

Some schools tell students Form 8843 can be mailed by June 15, 2026. That may be a campus reminder, but the safer plan is to aim for April 15, 2026 unless you have clear written guidance for your situation and you are certain it applies.

Important: The IRS considers the postmark date the filing date for mailed returns. Mail early to avoid problems.

Step 1: Confirm your tax residency status (why F-1 students are usually “nonresident aliens”)

Before you fill anything out, you need the right tax category. Many F-1 students are nonresident aliens (NRAs) for U.S. tax purposes during their first 5 calendar years in the country.

• “Nonresident alien” is an IRS tax term — it does not change your immigration status and is not a personal label. It only determines which tax forms and rules apply.
• To check your status, use the IRS “Substantial Presence Test” guidance in IRS Publication 519, U.S. Tax Guide for Aliens.

If you are an NRA, income from your home country is generally not taxable in the United States 🇺🇸.

If you’re unsure, many universities point students to tools such as Sprintax or Glacier Tax Prep to help confirm residency and prepare the right forms.

Step 2: Collect documents (most arrive by late January 2026)

You can’t file accurately without the papers that report what you earned and what was withheld. For most F-1 students, the “document gathering” stage is the longest wait.

Common documents include:

• W-2: From an employer; shows wages and taxes withheld.
• 1042-S: Often issued by a school for taxable scholarships, stipends, or fellowships.
• 1099 forms: Less common for students, but possible for freelance, investment, or other income.
• SSN or ITIN: You need an identification number for U.S. tax filing. If you don’t have an SSN, you may need an ITIN.
• Passport ID page, visa page, and Form I-94 record: Support identity and immigration history for tax paperwork.
• 1098-T: Many students receive it, but NRAs generally can’t use U.S. education credits, so this form is usually not needed for the federal NRA return.

Tips:

• Keep digital copies plus printed copies.
• If you mail forms, ensure legibility — the IRS can’t process what it can’t read.

Step 3: Choose the correct federal forms (three common scenarios)

Your forms depend mostly on whether you had U.S.-sourced income in 2025.

Scenario A: No U.S. income in 2025

• File Form 8843 only.
• Most students complete Parts I and III, sign, and mail it to the IRS address listed in the instructions.

Official form: Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition.

Scenario B: You had U.S. income (wages, taxable scholarship, CPT/OPT)

• File Form 8843 and Form 1040-NR.
• Form 1040-NR is the federal income tax return used by many nonresident aliens.
• Report your U.S.-sourced income on Form 1040-NR (examples: campus jobs, paid internships, CPT/OPT wages, taxable scholarships).

Official form: Form 1040-NR, U.S. Nonresident Alien Income Tax Return.

Notes:
– Many NRAs can’t e-file easily and must mail returns.
– Schools often recommend Sprintax Returns or Glacier Tax Prep because treaty rules and forms can be technical.

Scenario C: Social Security and Medicare (FICA) were withheld by mistake

• Many F-1 students are exempt from FICA taxes for the first 5 calendar years.
• If your employer withheld FICA, you may be able to seek a refund, sometimes using Form 843.

Official form: Form 843, Claim for Refund and Request for Abatement.

You may attach supporting documents such as your W-2, passport/visa, and I-94. If you catch withholding early, discuss stopping it with your employer first.

Step 4: Fill out the numbers (what you report, and what the IRS checks)

When preparing Form 1040-NR, you are mainly:

1. Reporting U.S.-sourced income.
2. Applying the tax rates.
3. Comparing tax owed to what was already withheld.

2025 federal income tax rates (source material):

• NRAs often get fewer deductions and credits than residents. This commonly surprises students who hear classmates discuss credits they can’t claim.
• If you need an ITIN, students can apply using Form W-7 and may submit it with the tax return when required.

Official form: Form W-7, Application for IRS Individual Taxpayer Identification Number.

Step 5: File by the deadlines (and use the postmark rule)

• For the 2025 tax year, plan around April 15, 2026.
• The IRS uses the postmark date for mailed returns — mail early to avoid last-minute issues (closed post offices, wrong postage, or missing signatures).
• If mailing Form 8843 (with or without Form 1040-NR), send it to the address listed in the official IRS instructions for that form. Double-check the address, since it can differ based on whether you include a payment and where you live.

Step 6: Don’t forget state taxes (deadlines vary)

Federal filing is only part of the story if you worked in a state that has an income tax. State rules and deadlines vary.

Examples from the source material:

• Louisiana: May 15, 2026
• California: April 15, 2026

• You generally file state returns where you earned the income.

• If you worked in one state but live in another, you may need to file in multiple states or complete additional steps.
• If unsure, check your state revenue department rules.

Step 7: What happens after you file (refund timing, notices, and campus limits)

• After you mail or file, the IRS may send a notice if something is missing (signature, date, or omitted forms).
• If you are due a refund, expect 6–8 weeks for processing per the source guidance.
• International student offices can provide general reminders and often give access to Glacier Tax Prep, but they can’t give personal tax advice.
• For complex cases (multiple jobs, treaty questions, missing forms), consider a qualified tax professional experienced with nonresident returns.

Warning: Don’t skip filing because you think “it won’t matter.” Penalties apply for non-filing, and fixing late filings can take more time than completing Form 8843 and, if needed, Form 1040-NR on schedule.

Quick checklist before you mail or file

• [ ] Confirm tax residency status (IRS Publication 519).
• [ ] Gather W-2, 1042-S, 1099s, passport, visa, I-94, and SSN/ITIN documentation.
• [ ] Determine which forms apply: Form 8843 alone or Form 8843 + Form 1040-NR.
• [ ] Apply for ITIN with Form W-7 if needed.
• [ ] Mail forms early and keep proof of mailing (postmark) for the April 15, 2026 deadline.
• [ ] Check state tax rules and deadlines where you worked.

If you follow these steps, you’ll be prepared for the 2025 tax-year filing season and reduce the risk of penalties or future visa paperwork complications.