Study abroad·United States· 10 min read

How to File US Taxes as an F-1 Student: Form 8843, 1040-NR and Sprintax

A step-by-step walkthrough for F-1 students filing US taxes: Form 8843 even with no income, Form 1040-NR, W-2 and 1042-S, deadlines, tools like Sprintax, and the India-US treaty.

Last updated 7 July 2026

Key facts

Governing authority: Internal Revenue Service (IRS)
Everyone files: Form 8843 — even with no income (F-1 & F-2)
With income: Form 1040-NR (nonresident return), 8843 attached
Common documents: Form W-2 (wages), Form 1042-S (scholarship/treaty)
India benefit: US-India treaty Art. 21(2): standard deduction may apply
Deadlines: 1040-NR ~mid-April; standalone 8843 later — verify on irs.gov

First: are you a nonresident for tax purposes?

US tax rules treat "residency for tax" differently from immigration status. Most F-1 students are nonresident aliens for tax purposes for a defined period. Under IRS rules, F-1 students are treated as "exempt individuals" — meaning days they're present don't count toward the substantial presence test — generally for their first five calendar years in the US.

While you're a nonresident for tax purposes, you file using nonresident forms and rules, which differ from those for US residents. After the exempt period, or if you meet the substantial presence test, your status can change and different forms apply.

Getting your status right matters because it determines which forms you file and what deductions you can claim. If you're unsure, your university's international office often provides guidance or access to specialized tools. This guide is general information, not tax advice.

"Tax residency" is separate from immigration status
F-1 students are usually nonresident aliens for their first ~5 calendar years
Your status decides which forms and rules apply — confirm before filing

Everyone files Form 8843 — even with zero income

Here's the step many students miss: essentially every F-1 student who is a nonresident for tax purposes must file Form 8843 for each year they're present in the US — even if they earned no US income at all. F-2 dependents file their own Form 8843 too.

Form 8843 is not an income tax return. It's an informational statement explaining that you're an exempt individual, which is how you preserve your nonresident status under the substantial presence test. It asks for basic information about you, your visa, your school, and your DSO.

If you had no US income, Form 8843 may be the only thing you need to file. Because it's easy to overlook, mark it on your calendar every year you're in the US on F-1 status.

Nearly all F-1 nonresidents must file Form 8843 — even with no income
F-2 dependents each file their own Form 8843
With no US income, Form 8843 alone may be all you need to file

If you earned income: gather W-2 and 1042-S

If you worked (on-campus job, CPT, OPT) or received certain scholarship money, you'll get tax documents in the new year that report what you were paid. Wait until you have all of them before filing.

The two most common are Form W-2 (wages from employment, issued by your employer) and Form 1042-S (often used to report scholarship or fellowship income and treaty-exempt amounts, and certain other payments). You may receive one, both, or — if a scholarship was fully tax-free — neither. Keep every form you receive.

Also keep your immigration documents (passport, I-20, visa, I-94) and your SSN or ITIN handy, since you'll reference them on your return. If you don't have an SSN and need a taxpayer number to file, see our ITIN guide.

Form W-2 = wages from a job; Form 1042-S = often scholarship/fellowship or treaty amounts
Wait until you have all documents before filing
Have your I-20, visa, I-94 and your SSN/ITIN ready to reference

File your return: Form 1040-NR

If you had US income to report, nonresident students file Form 1040-NR, the US Nonresident Alien Income Tax Return, and attach Form 8843 to it. The IRS notes there's no minimum income threshold that triggers a filing requirement for a nonresident with reportable US income — even small amounts of the right type must be reported.

On the 1040-NR you report your income, apply any allowed deductions or treaty benefits, and calculate whether you owe tax or are due a refund (many students who had tax withheld receive a refund). Nonresidents generally cannot take the standard deduction, with a notable exception covered below.

Because nonresident returns follow different rules from resident returns, avoid mainstream resident tax software that files a resident return by default. Use nonresident-appropriate tools or professional help, and always cross-check requirements on irs.gov.

Report US income on Form 1040-NR, with Form 8843 attached
No minimum-income threshold for nonresidents with reportable US income
Don't use resident-only software — nonresident rules differ

Using Sprintax and other tools

Because nonresident returns are technical, many universities provide access to a specialized preparation tool such as Sprintax, which is built for nonresident (F/J) filers and helps produce Form 8843 and, where needed, Form 1040-NR. Some schools cover the cost or offer a discount code through the international office.

Such tools walk you through questions, determine your residency status, apply eligible treaty benefits, and generate the correct forms to print, sign, and mail (or e-file where supported). They can be a big help, but you're still responsible for entering accurate information and reviewing the result.

Sprintax is one example of a commercial product; your school may use it or another. Check with your international student office for what's available to you, and confirm any deadlines and steps on the official IRS website.

Specialized nonresident tools (e.g. Sprintax) generate Form 8843 and 1040-NR
Many universities provide access or a discount — ask your international office
You're still responsible for accurate entries and reviewing the output

The India-US treaty benefit and deadlines

Students from India have a specific benefit: under Article 21(2) of the US-India income tax treaty, an eligible Indian student or business apprentice who is a nonresident alien may claim the standard deduction (provided they don't itemize) — an exception to the general rule that nonresidents can't. This can meaningfully reduce taxable income. Eligibility conditions apply, so confirm them in the current IRS guidance (Publication 519) or with a qualified professional.

Deadlines: the main filing date for a return reporting income (Form 1040-NR) is generally mid-April for the prior tax year, while a standalone Form 8843 with no income typically has a later deadline. Because exact dates shift each year, verify the current deadlines on irs.gov and file early to avoid a last-minute rush.

This is general information, not tax advice. For your specific situation — especially treaty claims or a change in status — consult your university's tax resources or a qualified tax professional.

India-US treaty Article 21(2): eligible Indian students may claim the standard deduction
Returns with income (1040-NR): generally mid-April; standalone 8843: later — verify yearly
General information, not tax advice — confirm treaty eligibility and dates on irs.gov

Frequently asked questions

Do I have to file anything if I earned no money?

Yes. Nearly all F-1 students who are nonresidents for tax purposes must file Form 8843 for each year they're in the US, even with zero income, and F-2 dependents file their own. Form 8843 isn't an income tax return — it preserves your nonresident status. Verify the current requirement and deadline on irs.gov.

What's the difference between Form 8843 and Form 1040-NR?

Form 8843 is an informational statement that almost every F-1 nonresident files, even with no income. Form 1040-NR is the actual nonresident income tax return you file if you had reportable US income; you attach Form 8843 to it. Many students with a job file both.

Can I use TurboTax or other regular tax software?

Mainstream resident software generally files a resident return (Form 1040) by default, which is usually wrong for nonresident F-1 students. Use a nonresident-appropriate tool such as Sprintax (often provided by universities) or a professional familiar with nonresident returns. Always confirm requirements on irs.gov.

As an Indian student, can I claim the standard deduction?

Possibly. Under Article 21(2) of the US-India tax treaty, an eligible Indian student who is a nonresident alien may claim the standard deduction if they don't itemize — an exception to the usual nonresident rule. Eligibility conditions apply; confirm them in IRS Publication 519 or with a qualified tax professional.

When are my taxes due?

A nonresident return reporting income (Form 1040-NR) is generally due in mid-April for the prior tax year, while a standalone Form 8843 with no income typically has a later deadline. Exact dates change each year — check the current deadlines on irs.gov and file early.

Is filing taxes required to stay in status?

Filing your required federal tax forms (including Form 8843) is a legal tax obligation and part of complying with the terms of your stay. Keep copies of what you file. This is general information, not legal or tax advice; for questions about your situation, consult your international office or a qualified professional.

Official sources

This guide explains the process and is for guidance only. Eligibility, dates, fees and rules change every year — always confirm the current details on the official site before you act.

Verified against: IRS — Foreign Students and Scholars; IRS — About Form 8843; IRS — Taxation of Nonresident Aliens (Form 1040-NR); IRS — Substantial Presence Test; IRS — Publication 519 (U.S. Tax Guide for Aliens).

Last verified: 7 July 2026.