Social Security and Medicare were withheld — what do I do?

First ask your employer to refund it and fix your W-2. If they refuse, file Form 843 with Form 8316 and supporting documents (W-2, visa, I-20/DS-2019).

I’ve studied more than 5 years — am I still a nonresident?

Probably not. After 5 calendar years on F-1 you start counting days under the Substantial Presence Test and usually become a resident — then you file 1040, not 1040-NR.

Can a nonresident student file jointly with a spouse?

Nonresidents usually can’t file Married Filing Jointly. There are exceptions (e.g. electing to be treated as a resident if your spouse is a US citizen or resident). Worth reviewing individually.

Kateryna Dzhevaga·IRS CAA · Authorized IRS e-file Provider·Federal practice (all 50 states)·EN · RU · UK

For F-1 / J-1 students

F-1 and J-1 Student Taxes in the US

For their first years, most students are tax nonresidents: they file 1040-NR and Form 8843 and pay no Social Security or Medicare. Here’s the step-by-step.

TL;DR

F-1 is a nonresident for the first 5 calendar years, J-1 for 2 of the last 6. During that time: mandatory Form 8843 (even with no income) + 1040-NR (if you had income), and exemption from Social Security/Medicare (FICA). If FICA was withheld by mistake, you can get it back.

A student is an “exempt individual”

F-1 (and M-1) students are “exempt individuals” for their first 5 calendar years, J-1 for the first 2 of the last 6. “Exempt” means exempt from the Substantial Presence Test — not from tax: those years don’t count, so you stay a tax nonresident and file 1040-NR rather than 1040.

Form 8843 — required even with no income

Every student on an F/J/M/Q visa files Form 8843 for each year of exempt status — even with no income and no SSN/ITIN. If you had income (scholarship, on-campus work, CPT/OPT), Form 8843 goes together with your 1040-NR.

Social Security and Medicare (FICA) — you don’t pay

While you’re a nonresident on F-1/J-1, your pay for authorized work (on-campus, CPT, OPT) is exempt from Social Security and Medicare taxes. Your employer should not withhold them.

If FICA was withheld by mistake — how to get it back:

1First, ask your employer to refund it and correct the reporting.
2If the employer refuses — file Form 843 together with Form 8316 with the IRS.
3Attach your W-2, a copy of your visa, I-20 (F-1) or DS-2019 (J-1), and I-94.

When you become a resident

After the exempt period (5 years for F-1, 2 for J-1) you start counting days under the Substantial Presence Test. Once you meet it, you become a tax resident, file 1040, and FICA starts being withheld.

Residency calculator (SPT)

Tax treaties

The US has tax treaties with many countries, and they often include a student article that can exempt part of a scholarship or wages from tax. Check your country’s treaty.

State taxes

The FICA exemption and nonresident status are federal. State tax is separate and depends on the state where you study — some have none, some have their own student rules.

General information, not individual tax advice. The specific rules depend on your visa, country and income.

Confused about your status or 1040-NR?

I’ll determine your residency, file 1040-NR and Form 8843, and recover withheld FICA — remotely, in Russian.

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FAQ

F-1 and J-1 student taxes

Yes — Form 8843 is required for all F/J/M/Q students, even with no income and no SSN/ITIN. A full 1040-NR return is needed only if you had taxable income.