U.S. Tax Filing Guide for F-1 & J-1 Students (2025): Check Essential U.S. Rules for Indian Students!

Studying in the United States is an exciting opportunity, but many Indian students are unaware that living in the US also comes with important tax responsibilities. Whether you earn a stipend, work on campus, or have no income at all, you may still be required to file key tax forms as an F-1 or J-1 non-resident alien. Understanding these rules early can help you stay compliant, avoid penalties, and make the most of your time in the country.

Who Needs to File US Taxes as an F-1 or J-1 Student?

Most Indian students on F-1 or J-1 visas are considered non-resident aliens for their first five calendar years in the US. Under IRS rules, non-residents must file certain forms even if they earned zero income during the year.

There is no minimum income threshold for non-resident aliens. If you were physically present in the US at any point in the tax year, you must file at least one form.

What are the Essential US Tax Forms for International Students?

Form 8843: Mandatory for All Non-Resident Students

Every F-1 and J-1 student must submit Form 8843, even if they had no US-sourced income. This form confirms your non-resident status and is also required for dependants such as spouses or children.

If you use a tax-preparation tool like Sprintax, Form 8843 is generated automatically as part of your filing package.

Form 1040NR: Required if You Earned US Income

Students who earn any US-sourced income—from on-campus employment, CPT/OPT placements, or stipends—must file Form 1040NR in addition to Form 8843. This form reports your earnings and calculates your tax liability as a non-resident.

Sprintax, widely recommended by US universities, simplifies this process and ensures you complete the correct non-resident forms.

Are F-1 and J-1 Students Exempt From Social Security and Medicare Taxes?

Yes—most students on F-1 or J-1 visas are exempt from Social Security and Medicare (FICA) taxes for their first five calendar years, provided they remain non-residents for tax purposes.

This exemption applies to:

• On-campus jobs (up to 20 hours weekly during term time)

• CPT and OPT employment

• USCIS-authorised off-campus work

• Jobs at the student’s own university if enrolled at least half-time

This exemption can save students a significant amount each year.

Check Out: List of Visa Free Countries for U.S. Citizens, Check Here!

US Tax Filing Deadlines and Timeline

The US tax year runs from 1 January to 31 December, and most students must file their returns by 15 April of the following year.
Students with no income should generally submit Form 8843 earlier in the year. Universities often provide international student tax workshops and access to tools such as Sprintax.

Staying Compliant With US Tax Law

For Indian students in the US, understanding tax obligations is crucial. Filing Form 8843 helps protect your non-resident status, while accurate filing ensures you avoid complications with the IRS. With university guidance and reliable tools like Sprintax, the process becomes far easier.

Being informed and organised ensures that tax season remains stress-free and allows you to focus fully on your studies and career goals.

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